{
  "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-42",
  "json_url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-42.json",
  "legislation": "ukdsi/2014/9780111114568",
  "legislation_title": "The Pensions Act 2011(Transitional, Consequential and Supplementary Provisions) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014",
  "path": "regulation/42",
  "kind": "regulation",
  "number": "42",
  "heading": "Scheme accounts",
  "text": "(1) This regulation applies where, before the appointed day—\n(a) benefits under an occupational pension scheme included benefits which are not money purchase benefits; and\n(b) the trustees or managers of the scheme treated those benefits as if they were money purchase benefits.\n(2) Where this regulation applies, no provision of Part 4 of the Act or of these Regulations affects the validity of scheme accounts prepared in relation to any period before the appointed day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111114568/regulation/42",
    "retrieved_at": "2026-10-30T15:13:16.181069+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}