{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-amendment-regulations-1989/regulation-6",
  "json_url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-amendment-regulations-1989/regulation-6.json",
  "legislation": "uksi/1989/2290",
  "legislation_title": "The Pension Scheme Surpluses (Valuation) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-amendment-regulations-1989",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the Principal Regulations",
  "text": "In regulation 10–\n(a) in paragraph (2) after sub-paragraph (d) for the words “(e) unless it is otherwise agreed” there shall be substituted–\n“and, unless it is otherwise agreed,”;\n(b) in paragraph (4) after the words “and 8(3)(b)” there shall be inserted–\n“of Schedule 12 and paragraph 7(10) of Schedule 22 to the Income and Corporation Taxes Act 1988”; and\n(c) after paragraph (4) there shall be inserted–\n“(5) For the purposes of paragraph 7(1) of Schedule 22 to the Income and Corporation Taxes Act 1988 “the prescribed percentage” is 5 per cent.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2290/regulation/6",
    "retrieved_at": "2026-10-29T15:33:29.975850+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."
}