{
  "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994.json",
  "id": "uksi/1994/895",
  "title": "The Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1994",
  "short_title": "Occupational Pension Schemes (Deficiency on Winding Up etc.) 1994",
  "long_title": "Section 144 of the Pension Schemes Act 1993 (which re-enacts provisions previously contained in section 58B of the Social Security Pensions Act 1975) provides for deficiencies in the assets of an occupational pension scheme on a winding up to be a debt due from the employer to the trustees of the scheme. Regulations made under section 58B, namely, the Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1992 (“the 1992 Regulations”), made provision for calculating scheme liabilities and assets and for the modification of section 58B in certain circumstances.",
  "citation": "S.I. 1994/895",
  "type": "uksi",
  "year": "1994",
  "number": "895",
  "version": "current",
  "date": "1994-03-23",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Calculation of the value of scheme liabilities and assets",
      "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Scheme which applies to more than one employer",
      "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Scheme in respect of which there are no members in pensionable service",
      "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Revocations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1996/3128",
      "affecting_title": "The Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996",
      "affecting_provisions": "reg. 13(1)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)",
      "affecting": "uksi/1996/5",
      "affecting_title": "The Occupational Pension Schemes (Deficiency on Winding Up etc.) Amendment Regulations 1996",
      "affecting_provisions": "reg.2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1993/48",
      "title": "Pension Schemes Act 1993",
      "url": "https://openlegislation.uk/pension-schemes-act-1993",
      "provisions": [
        "section/144",
        "section/153",
        "section/181",
        "section/182",
        "section/183"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/occupational-pension-schemes-deficiency-on-winding-up-etc-regulations-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/895",
    "retrieved_at": "2026-10-29T13:36:01.556239+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."
}