{
  "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-4",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006/regulation-4.json",
  "legislation": "uksi/2006/558",
  "legislation_title": "The Occupational Pension Schemes (Fraud Compensation Levy) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-2006",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "The reference day",
  "text": "(1) Subject to paragraph (2), the reference day for a scheme is the last day of the scheme year which ended before the beginning of the previous financial year.\n(2) If the scheme—\n(a) is established too late to have such a scheme year; or\n(b) has only one member on the day that is a reference day under paragraph (1),\nthe reference day is the date on which the scheme becomes a registrable scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/558/regulation/4",
    "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."
}