{
  "url": "https://openlegislation.uk/pension-protection-fund-valuation-regulations-2005/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/pension-protection-fund-valuation-regulations-2005/schedule/paragraph-5.json",
  "legislation": "uksi/2005/672",
  "legislation_title": "The Pension Protection Fund (Valuation) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-valuation-regulations-2005",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Where the scheme has employer-related investments, within the meaning of section 40(2) of the Pensions Act 1995 (restriction on employer-related investments), a statement—\n(a) as to the percentage of the scheme’s resources invested in such investments at the end of the accounting period; and\n(b) if that percentage exceeds 5 per cent., as the percentage of the scheme’s resources which are investments to which regulation 13 of the Occupational Pension Schemes (Investment) Regulations 2005 (restrictions on employer-related investments) applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. added (6.4.2007) by The Pension Protection Fund (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/782), regs. 1(1), 4(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/672/schedule/paragraph/5",
    "retrieved_at": "2026-10-29T05:04:15.629036+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."
}