{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amendment-regulations-2006/note.json",
  "legislation": "uksi/2006/1337",
  "legislation_title": "The Occupational Pension Schemes (Contracting-out) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amendment-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) (“the principal Regulations”).\nRegulation 2 amends regulation 60 of the principal Regulations to provide for the payment of a lump sum instead of a guaranteed minimum pension where the payment qualifies as a serious ill-health lump sum payment under the Finance Act 2004 (c. 12).\nThese Regulations have only a negligible impact on the cost or savings of business, charities or the voluntary sector. Publication of a full Regulatory Impact Assessment is not necessary for such legislation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1337/note",
    "retrieved_at": "2026-10-29T04:28:53.031365+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."
}