{
  "url": "https://openlegislation.uk/occupational-pension-schemes-managers-regulations-1986/regulation-3",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-managers-regulations-1986/regulation-3.json",
  "legislation": "uksi/1986/1718",
  "legislation_title": "The Occupational Pension Schemes (Managers) Regulations 1986",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-managers-regulations-1986",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Person to be treated as manager of scheme established outside the United Kingdom",
  "text": "For the purposes of sections 113 to 115 of the Act (disclosure of information about occupational pension schemes) and Part VIII of the Act as it applies for the purposes of those sections, in their application to the making available of information and documents to a particular member or prospective member of any occupational pension scheme established outside the United Kingdom, or by reason of his membership or prospective membership to any other person or body, the person or body to be treated as the manager of the scheme shall be such person as is for the time being treated by the Board of Inland Revenue as the scheme administrator of the scheme for the purposes of section 270 of the Finance Act 2004 (meaning of “scheme administrator”).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 3 inserted (6.4.1988) by The Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1988 S.I. 1988/476, regs. 1, 7(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in regs. 2, 3 substituted (12.5.1994) by The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations 1994 (S.I. 1994/1062), reg. 1(2), Sch. 2 para. 9(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in regs. 2, 3 inserted (12.5.1994) by The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations 1994 (S.I. 1994/1062), reg. 1(2), Sch. 2 para. 9(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 3 substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744), arts. 1, 2(2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "uksi/1988/476",
      "affecting_title": "The Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1988"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1718/regulation/3",
    "retrieved_at": "2026-10-29T16:40:24.475710+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."
}