{
  "url": "https://openlegislation.uk/pension-protection-fund-valuation-regulations-2005/schedule/paragraph-6",
  "json_url": "https://openlegislation.uk/pension-protection-fund-valuation-regulations-2005/schedule/paragraph-6.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/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In respect of every other amount shown in the accounts other than the amounts referred to in paragraph 7, a statement of the corresponding amount for the scheme year previous to the accounting period, except in a case where regulation 2 of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (requirement for trustees or managers to obtain documents) is complied with by the trustees or managers of a scheme for the first time.",
  "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/6",
    "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."
}