{
  "url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-levy-and-register-amendments-regulations-1998/note",
  "json_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-levy-and-register-amendments-regulations-1998/note.json",
  "legislation": "uksi/1998/600",
  "legislation_title": "The Occupational and Personal Pension Schemes (Levy and Register) (Amendments) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-levy-and-register-amendments-regulations-1998",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make amendments to the Occupational and Personal Pension Schemes (Levy) Regulations 1997 (“the Levy Regulations”) and the Register of Occupational and Personal Pension Schemes Regulations 1997 (“the Register Regulations”), and extend an earlier amendment of the latter instrument to Northern Ireland.\nRegulation 2 amends the Levy Regulations to substitute a new definition of “total membership” in regulation 1, and to change the definition of “registrable scheme” in that regulation and in the modification of section 75(3) of the Pensions Act 1995 effected by regulation 11. Regulations 2 and 5 of the Levy Regulations are amended to exclude liability for the general levy or the compensation levy in relation to schemes which have become registrable schemes in the current, or the immediately preceding, registration year, and consequential amendments are made to regulations 4 and 7. Amendments are also made in regulation 3 with respect to the calculation of the general levy, and in regulation 5 as respects exemption from liability for the compensation levy, in relation to occupational pension schemes approved under section 591(2)(h) of the Income and Corporation Taxes Act 1988. A new Schedule is substituted in the Levy Regulations specifying revised rates in relation to the general levy.\nRegulation 3 amends the Register Regulations to remove the definition of “total membership” and to change the definitions of “member” and “registrable scheme”. It also makes further provision in regulations 4 and 5 of those Regulations for the dates by reference to which information about scheme membership is to be provided to the Registrar, for inclusion in the register, and deletes a transitional provision in regulation 8(3) requiring the provision of similar information.\nRegulation 4 amends the Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1997 to extend to Northern Ireland an amendment made by those Regulations in regulation 3 of the Register Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/600/note",
    "retrieved_at": "2026-10-29T11:35:36.986640+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."
}