{
  "url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-northern-ireland-2005/schedule/paragraph-6",
  "json_url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-northern-ireland-2005/schedule/paragraph-6.json",
  "legislation": "nisr/2005/126",
  "legislation_title": "The Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-northern-ireland-2005",
  "path": "schedule/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In respect of every other amount shown in the accounts other than the amounts referred to in paragraph 7, a statement of the corresponding amount for the scheme year previous to the accounting period, except in a case where regulation 2 of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997 (requirement of trustees or managers to obtain documents) is complied with by the trustees or managers of a scheme for the first time.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 6 in operation at 6.4.2005, see reg. 1(1)(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 1997 No. 40; regulation 2 was amended by regulation 2 of S.R. 2000 No. 107 and regulation 8 of S.R. 2002 No. 382"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/126/schedule/paragraph/6",
    "retrieved_at": "2026-10-29T01:53:28.757539+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."
}