{
  "url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014/regulation-2.json",
  "legislation": "uksi/2014/2939",
  "legislation_title": "The Payment of Pension Levies for Past Periods Regulations 2014",
  "legislation_url": "https://openlegislation.uk/payment-of-pension-levies-for-past-periods-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Requirement to pay pension levies in respect of past periods",
  "text": "So far as relating to the requirement to pay pension levy, the Pensions Act 2004, and regulations made under it, shall have effect as if the amendments made by the 2010 regulations had always had effect.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 8.12.2014, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c.35."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“Pension levy” and “the 2010 regulations” are defined in section 45(3) of the Pensions Act 2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2939/regulation/2",
    "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."
}