{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-44",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-44.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/44",
  "kind": "regulation",
  "number": "44",
  "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 Pensions Order;\n(d) an interim payment under Article 169 of the Pensions 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": "M",
      "label": "M1",
      "text": "1995 c. 26."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 1995/3213 (N.I. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/575/regulation/44",
    "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."
}