{
  "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-amendment-regulations-1996/note",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-amendment-regulations-1996/note.json",
  "legislation": "uksi/1996/5",
  "legislation_title": "The Occupational Pension Schemes (Deficiency on Winding Up etc.) Amendment Regulations 1996",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-amendment-regulations-1996",
  "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 (Deficiency on Winding Up etc.) Regulations 1994.\nRegulation 2 provides for the calculation of scheme assets and liabilities to be made in accordance with a revised edition of Guidance Note GN 19 published by the Institute of Actuaries and the Faculty of Actuaries and coming into effect on 1st February 1996.\nThese Regulations do not impose any new costs on businesses.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/5/note",
    "retrieved_at": "2026-10-29T12:54:54.349737+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."
}