{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-3",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Meaning of “the Pension Protection Fund” and other expressions",
  "text": "(1) In these Regulations—\n“the Pension Protection Fund” means the Fund required to be held, managed and applied by the Board of the Pension Protection Fund under section 110(1)(a) of the Pensions Act;\n“the Fraud Compensation Fund” means the Fund required to be held, managed and applied by the Board of the Pension Protection Fund under section 110(1)(b) of the Pensions Act;\n“the Pensions Act Funds” means the Pension Protection Fund and the Fraud Compensation Fund.\n(2) In England, Wales and Scotland “the Pensions Act levies” means—\n(a) the administration levy referred to in section 117(1) of the Pensions Act;\n(b) the risk-based pension protection levy referred to in section 175(1)(a) of that Act;\n(c) the scheme-based pension protection levy referred to in section 175(1)(b) of that Act;\n(d) the fraud compensation levy referred to in section 189(1) of that Act;\n(e) a levy in respect of eligible schemes imposed by regulations made under section 209(7) of that Act (the Ombudsman for the Board of the Pension Protection Fund).\n(3) In Northern Ireland “the Pensions Act levies” means—\n(a) the administration levy referred to in Article 103(1) of the Pensions Order;\n(b) the risk-based pension protection levy referred to in Article 158(1)(a) of that Order;\n(c) the scheme-based pension protection levy referred to in Article 158(1)(b) of that Order;\n(d) the fraud compensation levy referred to in Article 171(1) of that Order;\n(e) a levy in respect of eligible schemes imposed by regulations made under Article 191(3) of that Order (the PPF Ombudsman).",
  "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/3",
    "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."
}