{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987",
  "json_url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987.json",
  "id": "uksi/1987/352",
  "title": "The Pension Scheme Surpluses (Administration) Regulations 1987",
  "short_title": "Pension Scheme Surpluses (Administration) 1987",
  "long_title": "These Regulations, made by the Treasury under Part I of Schedule 12 to the Finance Act 1986, provide for the administration procedures in relation to tax payments deductible out of pension scheme surplus payments made to employers by pension scheme administrators.",
  "citation": "S.I. 1987/352",
  "type": "uksi",
  "year": "1987",
  "number": "352",
  "version": "current",
  "date": "1987-03-03",
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    },
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      "id": "ukpga/1986/41",
      "title": "Finance Act 1986",
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    "source_url": "https://www.legislation.gov.uk/uksi/1987/352",
    "retrieved_at": "2026-10-29T16:31:18.293212+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."
}