{
  "url": "https://openlegislation.uk/occupational-pension-schemes-scheme-funding-regulations-2005/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-scheme-funding-regulations-2005/schedule-2/paragraph-5.json",
  "legislation": "uksi/2005/3377",
  "legislation_title": "The Occupational Pension Schemes (Scheme Funding) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-scheme-funding-regulations-2005",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) This paragraph applies in the case described in sub-paragraph (2).\n(2) The case referred to in sub-paragraph (1) is where a scheme either—\n(a) satisfies the criteria in sub-paragraphs (a) and (b) of paragraph 4(2), but is not divided into sections in the manner described in sub-paragraphs (c) and (d) of that paragraph, or\n(b) satisfies the criteria in sub-paragraphs (a) and (b) of paragraph 4(3), but is not divided into sections in the manner described in sub-paragraphs (c) and (d) of that paragraph,\nand part of the scheme is or was treated as a separate scheme under section 611(3) of the Income and Corporation Taxes Act 1988 .\n(3) Where this paragraph applies, Part 3 of the 2004 Act , the Funding and Investment Strategy Regulations and these Regulations shall apply as if the separated parts of the scheme were separate schemes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 paras. 3B-3D inserted (6.4.2018) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018 (S.I. 2018/237), regs. 1(2), 12(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 para. 5(3) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2024 (S.I. 2024/462), regs. 1(1), 20(5)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 1; section 611 is repealed by Part 3 of Schedule 42 to the Finance Act 2004 with effect from 6th April 2006."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3377/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T04:41:13.678024+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."
}