{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-amendment-regulations-2013/regulation-3",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-amendment-regulations-2013/regulation-3.json",
  "legislation": "uksi/2013/1117",
  "legislation_title": "The Pension Protection Fund (Tax) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-tax-amendment-regulations-2013",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Pension Protection Fund (Tax) Regulations 2006",
  "text": "(1) In regulation 2(2) after the definition of “ITEPA 2003” insert—\n““P(No. 2)A(NI) 2008” means the Pensions (No. 2) Act (Northern Ireland) 2008;\n“PA 2008” means the Pensions Act 2008;”.\n(2) In regulation 2(3) in the definition of “the pension compensation provisions” for paragraphs (a) and (b) substitute—\n“(a) in England, Wales and Scotland is to be construed in accordance with section 108 of PA 2008 (interpretation), and\n(b) in Northern Ireland is to be construed in accordance with section 87 of P(No. 2)A(NI) 2008 (interpretation);”.\n(3) In regulation 2(3) in the definition of “periodic compensation”—\n(a) in paragraph (a) after “(pension compensation provisions)” insert “or, as the case may be, Schedule 5 to PA 2008 (pension compensation payable on discharge of pension compensation credit)”, and\n(b) in paragraph (b) after “(pension compensation provisions)” insert “or, as the case may be, Schedule 4 to P(No. 2)A(NI) 2008 (pension compensation payable on discharge of pension compensation credit)”.\n(4) In regulation 2(3) after the definition of “periodic compensation” insert—\n““PPF money purchase lump sum”—\n(a) in England, Wales and Scotland has the meaning given by regulation 1(2) of the Pension Protection Fund (General and Miscellaneous Amendments) Regulations 2006 (citation, commencement and interpretation), and\n(b) in Northern Ireland has the meaning given by regulation 1(2) of the Pension Protection Fund (General and Miscellaneous Amendments) Regulations (Northern Ireland) 2006 (citation, commencement and interpretation).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2008 c. 13 (N.I.)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2008 c. 30."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Schedule 5 has been amended by section 20 of and paragraphs 29 to 36 of Schedule 4 to the Pensions Act 2011 (c. 19)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Amendments have been made to Schedule 4 by paragraphs 29 to 36 of Schedule 4 to the Pensions Act (Northern Ireland) 2012 (c. 3 (N.I.))."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 2006/580, the definition was inserted by regulation 5(2) of the Pension Protection Fund, Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/627)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.R. (NI) 2006 No. 155, the definition was inserted by regulation 9(2) of the Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. (NI) 2013 No. 95)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1117/regulation/3",
    "retrieved_at": "2026-10-29T00:55:06.228494+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."
}