{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005.json",
  "id": "uksi/2005/1907",
  "title": "The Pension Protection Fund (Tax) (2005-06) Regulations 2005",
  "short_title": "Pension Protection Fund (Tax) (2005-06) 2005",
  "long_title": "In the Pensions Act 2004 (c. 35), Part 2 establishes and deals with the Board of the Pension Protection Fund. The Board is a body corporate, and has two main functions. First, the Board administers the Pension Protection Fund, from which compensation will be paid to members of certain pension schemes which are underfunded and no longer have a solvent sponsoring employer; and (secondly) the Board is to administer the Fraud Compensation Fund, from which compensation will be paid to certain pension schemes which no longer have a solvent sponsoring employer in cases of fraud and misappropriation of scheme assets.",
  "citation": "S.I. 2005/1907",
  "type": "uksi",
  "year": "2005",
  "number": "1907",
  "version": "current",
  "date": "2005-07-12",
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      "heading": "Meaning of “the Pension Protection Fund” and other expressions",
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      "heading": "Application of the Tax Acts: general",
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      "url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/regulation-9",
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      "type": "words inserted",
      "affected_provisions": "reg. 15(3)(b)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 16(2)"
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      "id": "ukpga/2005/7",
      "title": "Finance Act 2005",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1907",
    "retrieved_at": "2026-10-29T04:56:13.220220+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."
}