{
  "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006.json",
  "id": "uksi/2006/558",
  "title": "The Occupational Pension Schemes (Fraud Compensation Levy) Regulations 2006",
  "short_title": "Occupational Pension Schemes (Fraud Compensation Levy) 2006",
  "long_title": "These Regulations make provision for when a fraud compensation levy (“the levy”) is imposed on occupational pension schemes under section 189 of the Pensions Act 2004 (c. 35) (“the Act”). The levy is payable in order to meet expenditure payable out of the Fraud Compensation Fund (see section 188(3) of the Act for list of expenditure allowed). The Board of the Pension Protection Fund decides the amount of expenditure in respect of which the levy is to be imposed.",
  "citation": "S.I. 2006/558",
  "type": "uksi",
  "year": "2006",
  "number": "558",
  "version": "current",
  "date": "2006-03-01",
  "revised": true,
  "valid_from": "2022-04-01",
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "The fraud compensation levy",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "The reference day",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Payment of the fraud compensation levy",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Notices",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Waiver",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Multi-employer schemes",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Partially guaranteed schemes",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
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      "number": "10",
      "heading": "Avoidance of double liability: schemes in Northern Ireland",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-10",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/11",
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      "number": "11",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
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      "number": "12",
      "heading": "Amendment of the Employer Debt Regulations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/note",
      "extent": null,
      "status": null,
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    }
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      "date": "2008-12-10",
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      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/pdf/uksi_20060558_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/558/pdfs/uksi_20060558_en.pdf"
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/558",
    "retrieved_at": "2026-10-29T04:36:07.236395+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."
}