# Pension Schemes Act 2026, Section 95: Release of capital buffer treated as reducing employer debt

Extent: E+W+S
Status: prospective

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)).

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Source: https://www.legislation.gov.uk/ukpga/2026/22/section/95 (the official version)
Page: https://openlegislation.uk/pension-schemes-act-2026/section-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.