{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-11",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-11.json",
  "legislation": "uksi/2006/575",
  "legislation_title": "The Pension Protection Fund (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": null,
  "text": "(1) Section 166 of FA 2004 (lump sum rule) and Part 1 of Schedule 29 to that Act (authorised lump sums: lump sum rule) apply with the following modifications to the payment of lump sums by the Pension Protection Fund to an individual.\n(2) Section 166(2) of FA 2004 (time at which a person becomes entitled to a lump sum) applies as if the person becomes entitled to a lump sum when a person acquires an actual (rather than a prospective) right to receive the lump sum.\n(3) In Schedule 29 to FA 2004, paragraph 5(1)(a) is treated as omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/575/regulation/11",
    "retrieved_at": "2026-10-29T04:35:53.919149+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."
}