{
  "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-no-2-regulations-1996/note",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-no-2-regulations-1996/note.json",
  "legislation": "uksi/1996/3234",
  "legislation_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment No. 2) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-no-2-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations correct an error made in regulation 4 of the Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1996 (S. I. 1996/3115).\nThat regulation, in inserting regulation 4ZA of the Occupational Pension Schemes (Transitional Provisions) Regulations 1988 (S. I. 1988/1436), failed sufficiently to specify the date in paragraph (2)(b)(ii) of that regulation.\nAuthority for the retrospective effect of these Regulations is conferred by paragraph 1(2A)(b) of Schedule 23 to the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3234/note",
    "retrieved_at": "2026-10-29T12:28:44.163423+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."
}