{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-regulations-1987",
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  "id": "uksi/1987/412",
  "title": "The Pension Scheme Surpluses (Valuation) Regulations 1987",
  "short_title": "Pension Scheme Surpluses (Valuation) 1987",
  "long_title": "These Regulations are made by the Commissioners of Inland Revenue under the provisions of Part II of Schedule 12 to the Finance Act 1986 (“Schedule 12”). They prescribe the pension schemes to which those provisions are to apply and prescribe principles and requirements for valuation of pension scheme excess assets and for the reduction or elimination of such excess.",
  "citation": "S.I. 1987/412",
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  "made_under": [
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      "id": "ukpga/1986/41",
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