{
  "url": "https://openlegislation.uk/pension-protection-fund-miscellaneous-amendments-regulations-northern-ireland-2009/regulation-3",
  "json_url": "https://openlegislation.uk/pension-protection-fund-miscellaneous-amendments-regulations-northern-ireland-2009/regulation-3.json",
  "legislation": "nisr/2009/78",
  "legislation_title": "The Pension Protection Fund (Miscellaneous Amendments) Regulations (Northern Ireland) 2009",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-miscellaneous-amendments-regulations-northern-ireland-2009",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Pension Protection Fund (Valuation) Regulations",
  "text": "In regulation 1(2) of the Pension Protection Fund (Valuation) Regulations (Northern Ireland) 2005 (interpretation) in paragraph (b) of the definition of “relevant accounts” for “a true and fair value” substitute “a true and fair view”.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in operation at 1.4.2009, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 2005 No. 131; relevant amending Regulations are S.R. 2007 No. 193"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The definition of “relevant accounts” was substituted by regulation 3(2)(b) of S.R. 2007 No. 193"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2009/78/regulation/3",
    "retrieved_at": "2026-10-29T01:32:55.083703+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."
}