{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/regulation-16",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/regulation-16.json",
  "legislation": "uksi/2005/1907",
  "legislation_title": "The Pension Protection Fund (Tax) (2005-06) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Fraud compensation payments and other related payments",
  "text": "(1) Receipt of a payment to which this regulation applies shall not be regarded as a disposal of an asset for the purposes of capital gains tax or for the purposes of corporation tax on chargeable gains.\n(2) This regulation applies to—\n(a) a fraud compensation payment under section 185 of the Pensions Act;\n(b) an interim payment under section 186 of the Pensions Act;\n(c) a fraud compensation payment under Article 168 of the 2005 Order;\n(d) an interim payment under Article 169 of the 2005 Order;\n(e) a payment made by the Board of the Pension Protection Fund under section 83 of the Pensions Act 1995;\n(f) a payment in anticipation made by the Board of the Pension Protection Fund under section 84 of that Act;\n(g) a payment made by the Board of the Pension Protection Fund under Article 81 of the Pensions (Northern Ireland) Order 1995;\n(h) a payment in anticipation made by the Board of the Pension Protection Fund under Article 82 of that Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1995 c. 26."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1995/3213 (N.I. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1907/regulation/16",
    "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."
}