{
  "url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006",
  "json_url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006.json",
  "id": "uksi/2006/136",
  "title": "The Pension Benefits (Insurance Company Liable as Scheme Administrator) Regulations 2006",
  "short_title": "Pension Benefits (Insurance Company Liable as Scheme Administrator) 2006",
  "long_title": "These Regulations impose obligations on insurance companies which make payments of lump sum death benefits falling within section 273A(1) of the Finance Act 2004 (which was inserted by paragraph 49(1) of Schedule 10 to the Finance Act 2005).",
  "citation": "S.I. 2006/136",
  "type": "uksi",
  "year": "2006",
  "number": "136",
  "version": "current",
  "date": "2006-01-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 5,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Insurance company liable as scheme administrator",
      "url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
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      "date": "2008-12-10",
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      "url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/pdf/uksi_20060136_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/136/pdfs/uksi_20060136_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-11",
      "size": null,
      "url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/pdf/uksiem_20060136_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/136/pdfs/uksiem_20060136_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "ukpga/2014/30",
      "affecting_title": "Taxation of Pensions Act 2014",
      "affecting_provisions": "Sch. 1 para. 30(1)(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 2(1)(d) and word",
      "affecting": "ukpga/2014/30",
      "affecting_title": "Taxation of Pensions Act 2014",
      "affecting_provisions": "Sch. 1 para. 30(1)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 2(1)(c)",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(4)(a)",
      "affecting": "uksi/2011/702",
      "affecting_title": "The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011",
      "affecting_provisions": "art. 17"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 2(4)",
      "affecting": "uksi/2013/1114",
      "affecting_title": "The Pension Schemes (Miscellaneous Amendments) Order 2013",
      "affecting_provisions": "art. 6(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/273A"
      ]
    }
  ],
  "changes_made_to": 5,
  "changes_made_to_url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/pension-benefits-insurance-company-liable-as-scheme-administrator-regulations-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/136",
    "retrieved_at": "2026-10-29T04:39:08.916372+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."
}