{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/note",
  "json_url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/note.json",
  "legislation": "uksi/1987/352",
  "legislation_title": "The Pension Scheme Surpluses (Administration) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nRegulation 1 provides for the title to and commencement of the Regulations.\nRegulation 2 provides definitions.\nRegulation 3 provides for the administrator to make a return of surplus payments (and for the contents of the return) and to account for tax payments.\nRegulation 4 specifies payments which are not to be subject to tax payments under the Regulations.\nRegulation 5 provides for the date when the tax payment is due and for payment by the scheme administrator.\nRegulation 6 provides for assessments to recover tax and interest to be made upon the employer or scheme administrator concerned.\nRegulation 7 enables the Board in specified circumstances to require returns from the employer or the scheme administrator.\nRegulation 8 provides that amounts recoverable from an employer or scheme administrator are to be treated as recoverable from them in a capacity separate from other amounts recoverable under the Tax Acts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/352/note",
    "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."
}