{
  "url": "https://openlegislation.uk/occupational-pension-schemes-trust-and-retirement-benefits-exemption-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-trust-and-retirement-benefits-exemption-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/2360",
  "legislation_title": "The Occupational Pension Schemes (Trust and Retirement Benefits Exemption) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-trust-and-retirement-benefits-exemption-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Exemption from trust requirement",
  "text": "An occupational pension scheme which is—\n(a) a public service pension scheme;\n(b) an occupational pension scheme with fewer than two members; or\n(c) an occupational pension scheme which—\n(i) has fewer than 100 members;\n(ii) provides relevant benefits; and\n(iii) is neither—\n(aa) an approved scheme;\n(bb) a relevant statutory scheme; nor\n(cc) a registered scheme;\nis a scheme of a prescribed description for the purposes of section 252(4) of the 2004 Act (UK-based scheme to be trust with effective rules).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2360/regulation/2",
    "retrieved_at": "2026-10-29T04:53:33.998688+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."
}