{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/regulation-8",
  "json_url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/regulation-8.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": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amounts recoverable to be separate from other amounts recoverable under Tax Acts",
  "text": "Any amount recoverable by the Board from an administrator or employer under these Regulations, whether by assessment or otherwise, shall be treated as an amount recoverable from the administrator or employer, as the case may be, in a separate capacity from other amounts which may be 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/regulation/8",
    "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."
}