{
  "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-and-miscellaneous-amendments-regulations-2018",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-and-miscellaneous-amendments-regulations-2018.json",
  "id": "uksi/2018/237",
  "title": "The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018",
  "short_title": "Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) 2018",
  "long_title": "These Regulations contain provisions about debts arising for employers under section 75 of the Pensions Act 1995 (c.26) in respect of occupational pension schemes and also contain consequential amendments. In particular, the Regulations introduce a new option for employers managing section 75 debt, namely the ‘deferred debt arrangement’ which permits employers in specified circumstances to defer payment of the section 75 debt provided certain conditions are met.",
  "citation": "S.I. 2018/237",
  "type": "uksi",
  "year": "2018",
  "number": "237",
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  "date": "2018-02-22",
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      "heading": "Amendments to the Occupational Pension Schemes (Employer Debt) Regulations 2005",
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      "heading": "Amendments to regulation 8",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-and-miscellaneous-amendments-regulations-2018/note",
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      "date": "2018-02-27",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/237",
    "retrieved_at": "2026-10-28T23:01:33.023554+00:00"
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  "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."
}