{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-34",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-34.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/34",
  "kind": "regulation",
  "number": "34",
  "heading": null,
  "text": "Section 151 of the Inheritance Tax Act 1984 (treatment of pension rights) applies in relation to an interest in or under the Pension Protection Fund as it applies in relation to an interest in or under a registered pension scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 151 was amended by section 203(4) of the Finance Act 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/575/regulation/34",
    "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."
}