{
  "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014",
  "json_url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014.json",
  "id": "uksi/2014/2939",
  "title": "The Payment of Pension Levies for Past Periods Regulations 2014",
  "short_title": "Payment of Pension Levies for Past Periods 2014",
  "long_title": "These Regulations implement, in respect of payments of the pension levies under the Pensions Act 2004 and the regulations made under it, in respect of periods before the coming into force of the 2010 regulations (S.I. 2010/196 and S.I. 2010/1930), the Decision of the European Commission 55/2007/EC of 11th February 2009 (O.J. L242, 15.9.09) that the exemption from the payment of a levy to the Pension Protection Fund corresponding to the pension liabilities covered by a Crown guarantee constitutes State aid that is incompatible with the common market within the meaning of Article 107 of the Treaty on the Functioning of the European Union.",
  "citation": "S.I. 2014/2939",
  "type": "uksi",
  "year": "2014",
  "number": "2939",
  "version": "current",
  "date": "2014-11-10",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/introduction",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/regulation-1",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Requirement to pay pension levies in respect of past periods",
      "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/regulation-2",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interest",
      "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/regulation-3",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/signature",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/note",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2014-11-17",
      "size": 38281,
      "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/pdf/uksi_20142939_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2014/2939/pdfs/uksi_20142939_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2014-11-17",
      "size": 42001,
      "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/pdf/uksiem_20142939_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2014/2939/pdfs/uksiem_20142939_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2014/19",
      "title": "Pensions Act 2014",
      "url": "https://openlegislation.uk/pensions-act-2014",
      "provisions": [
        "section/45",
        "section/54"
      ]
    }
  ],
  "changes_made_to": 4,
  "changes_made_to_url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/changes.json",
  "changes_made_by": 3,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2939",
    "retrieved_at": "2026-10-28T23:57:35.392778+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."
}