{
  "url": "https://openlegislation.uk/pension-schemes-act-2026/section-95",
  "json_url": "https://openlegislation.uk/pension-schemes-act-2026/section-95.json",
  "legislation": "ukpga/2026/22",
  "legislation_title": "Pension Schemes Act 2026",
  "legislation_url": "https://openlegislation.uk/pension-schemes-act-2026",
  "path": "section/95",
  "kind": "section",
  "number": "95",
  "heading": "Release of capital buffer treated as reducing employer debt",
  "text": "Where some or all of the capital buffer is released in consequence of a debt falling due to the trustees of the superfund scheme under section 75 of the Pensions Act 1995, the debt due under that section is treated as reduced by the value of the assets released (as calculated in accordance with regulations under section 89(9)).",
  "extent": "E+W+S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 95 not in force at Royal Assent, see s. 133(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/22/section/95",
    "retrieved_at": "2026-10-29T08:41:23.531539+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."
}