{
  "url": "https://openlegislation.uk/pension-protection-fund-general-and-miscellaneous-amendments-regulations-2006/regulation-21",
  "json_url": "https://openlegislation.uk/pension-protection-fund-general-and-miscellaneous-amendments-regulations-2006/regulation-21.json",
  "legislation": "uksi/2006/580",
  "legislation_title": "The Pension Protection Fund (General and Miscellaneous Amendments) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-general-and-miscellaneous-amendments-regulations-2006",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Amendment of the Entry Rules Regulations",
  "text": "(1) The Entry Rules Regulations are amended in accordance with this regulation.\n(2) In regulation 1(3) (interpretation), for the definition of “tax approved scheme” substitute—\n““tax registered scheme” means a pension scheme which is registered under Chapter 2 of Part 4 of the Finance Act 2004 (registration of pension schemes).”.\n(3) In regulation 2(1) (schemes which are not eligible schemes)—\n(a) in sub-paragraph (f) , for “tax approved scheme” substitute “ tax registered scheme ”;\n(b) in sub-paragraph (n), after “Scheme;” insert “ and ”; and\n(c) omit sub-paragraph (o).\n(4) In regulation 3(1) (schemes which cease to be eligible schemes), for sub-paragraph (a) substitute—\n“(a) the scheme has ceased to be a tax registered scheme; or”.\n(5) In the Schedule (contents of accounts audited by the auditor of the scheme)—\n(a) in paragraph 2(3)(a) , omit “to which section 111 of the 1993 Act (voluntary contributions) applies”; and\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 21(5)(b) revoked (6.4.2007) by Pension Protection Fund (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/782), regs. 1(1), 7(b)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "The words “but which is neither a tax approved scheme nor” were substituted by S.I. 2005/993."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Paragraph 2 was amended by S.I. 2005/993."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/580/regulation/21",
    "retrieved_at": "2026-10-29T04:35:50.366745+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."
}