{
  "url": "https://openlegislation.uk/pension-protection-fund-closed-schemes-regulations-2007/schedule/part-2/paragraph-5",
  "json_url": "https://openlegislation.uk/pension-protection-fund-closed-schemes-regulations-2007/schedule/part-2/paragraph-5.json",
  "legislation": "uksi/2007/865",
  "legislation_title": "The Pension Protection Fund (Closed Schemes) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-closed-schemes-regulations-2007",
  "path": "schedule/part/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Where the scheme has employer-related investments, within the meaning of section 40(2) of the 1995 Act (restriction on employer-related investments), a statement—\n(a) as to the percentage of the scheme's resources invested in such investments at the end of the accounting period; and\n(b) if that percentage exceeds 5 per cent., as to the percentage of the scheme's resources which are investments to which regulation 13 of the Occupational Pension Schemes (Investment) Regulations 2005 (investments to which restrictions do not apply) applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 40 was amended by section 319(1) of, and paragraph 51 of Schedule 12 to, the Pensions Act 2004 and by S.I. 2001/3649 and 2004/355."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 2005/3378. Regulation 12 was amended by S.I. 2006/778."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/865/schedule/part/2/paragraph/5",
    "retrieved_at": "2026-10-29T03:57:17.536758+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."
}