{
  "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006.json",
  "id": "nisr/2006/85",
  "title": "The Occupational Pension Schemes (Fraud Compensation Levy) Regulations (Northern Ireland) 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 Article 171 of the Pensions (Northern Ireland) Order 2005 (“the 2005 Order”). The levy is payable in order to meet expenditure payable out of the Fraud Compensation Fund (see section 188(3) of the Pensions Act 2004 (c. 35) 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.R. 2006/85",
  "type": "nisr",
  "year": "2006",
  "number": "85",
  "version": "current",
  "date": "2006-03-06",
  "revised": true,
  "valid_from": "2022-04-01",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/introduction",
      "extent": "N.I.",
      "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-northern-ireland-2006/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/regulation-2",
      "extent": "N.I.",
      "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-northern-ireland-2006/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "The reference day",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/regulation-4",
      "extent": "N.I.",
      "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-northern-ireland-2006/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Notices",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Waiver",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/regulation-7",
      "extent": "N.I.",
      "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-northern-ireland-2006/regulation-8",
      "extent": "N.I.",
      "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-northern-ireland-2006/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Avoidance of double liability: schemes in Great Britain",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/regulation-10",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/regulation-11",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendment of the Occupational Pension Schemes (Employer Debt) Regulations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/regulation-12",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-10",
      "size": null,
      "url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/pdf/nisr_20060085_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2006/85/pdfs/nisr_20060085_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nisi/1995/3213",
      "title": "The Pensions (Northern Ireland) Order 1995",
      "url": "https://openlegislation.uk/pensions-northern-ireland-order-1995",
      "provisions": [
        "article/10",
        "article/75",
        "article/87"
      ]
    },
    {
      "id": "nisi/2005/255",
      "title": "The Pensions (Northern Ireland) Order 2005",
      "url": "https://openlegislation.uk/pensions-northern-ireland-order-2005",
      "provisions": [
        "article/171",
        "article/287"
      ]
    }
  ],
  "changes_made_to": 17,
  "changes_made_to_url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/changes.json",
  "changes_made_by": 14,
  "changes_made_by_url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/occupational-pension-schemes-fraud-compensation-levy-regulations-northern-ireland-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2006/85",
    "retrieved_at": "2026-10-29T01:48:04.073201+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."
}