{
  "url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-49",
  "json_url": "https://openlegislation.uk/draft-pensions-act-2011transitional-consequential-and-supplementary-provisions-regulations-2014/regulation-49.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/49",
  "kind": "regulation",
  "number": "49",
  "heading": "Schemes which become eligible schemes: administration levy and pension protection levies: periods after the appointed day",
  "text": "(1) The trustees or managers of an occupational pension scheme which becomes an eligible scheme on 1st April 2015 in accordance with regulation 44(1)(b) are liable to pay the administration levy and the pension protection levy in respect of the scheme with effect from that date.\n(2) The trustees or managers of the scheme must pay the amount of the administration levy and the pension protection levy notified by the Board, or by the Regulator on the Board’s behalf, within the period of 28 days beginning with the date on which the Board or the Regulator gives notification of the amounts to the trustees or managers.\n(3) In the case of the late payment of the pension protection levy under this regulation, interest is to be charged in accordance with regulation 19A of the PPF Miscellaneous Regulations (interest for late payment of the pension protection levy), unless the Board has granted a waiver under those Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 19A was inserted by S.I. 2010/560."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111114568/regulation/49",
    "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."
}