{
  "url": "https://openlegislation.uk/occupational-pension-schemes-preservation-of-benefit-regulations-1991",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-preservation-of-benefit-regulations-1991.json",
  "id": "uksi/1991/167",
  "title": "The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991",
  "short_title": "Occupational Pension Schemes (Preservation of Benefit) 1991",
  "long_title": "These Regulations consolidate, with amendments, Regulations relating to the preservation of benefits under occupational pension schemes.",
  "citation": "S.I. 1991/167",
  "type": "uksi",
  "year": "1991",
  "number": "167",
  "version": "current",
  "date": "1991-02-01",
  "revised": true,
  "valid_from": "2026-07-31",
  "extent": "E+W+S",
  "unapplied_effects": 1,
  "provisions": [
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-preservation-of-benefit-regulations-1991/introduction",
      "extent": null,
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      "heading": "Citation, commencement and interpretation",
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      "heading": "Meaning of “employer”",
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      "path": "regulation/3",
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      "extent": null,
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    {
      "path": "regulation/4",
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      "heading": "Benefits included in supplementary credits",
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      "extent": null,
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      "heading": "Short service benefit in lump sum form",
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      "heading": "Means of assuring short service benefit",
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      "path": "regulation/7",
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      "heading": "Early retirement or deferred retirement",
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      "extent": null,
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      "path": "regulation/9",
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      "heading": "Bought out benefits",
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      "heading": "Money purchase benefits",
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      "path": "regulation/14A",
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      "number": "14A",
      "heading": "Benefits to which section 74(6) does not apply – money purchase benefits",
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      "path": "regulation/15",
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      "heading": "Computation of benefit-earnings related benefits",
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      "extent": null,
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      "path": "regulation/18",
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      "number": "18",
      "heading": "Commutation of benefit",
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      "extent": null,
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      "path": "regulation/19",
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      "number": "19",
      "heading": "Widows, widowers, surviving civil partners and dependants",
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      "path": "regulation/20",
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      "heading": "Deductions from short service benefit",
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      "path": "regulation/21",
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      "heading": "Breaks in pensionable service",
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      "extent": null,
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      "path": "regulation/22",
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      "number": "22",
      "heading": "Postponement or suspension of benefit",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Refunds of additional voluntary contributions",
      "url": "https://openlegislation.uk/occupational-pension-schemes-preservation-of-benefit-regulations-1991/regulation-23",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "regulation/24",
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      "number": "24",
      "heading": "Schemes funded by level annual premiums",
      "url": "https://openlegislation.uk/occupational-pension-schemes-preservation-of-benefit-regulations-1991/regulation-24",
      "extent": "E+W+S",
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