{
  "url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987",
  "json_url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987.json",
  "id": "uksi/1987/1108",
  "title": "The Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations 1987",
  "short_title": "Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) 1987",
  "long_title": "These Regulations are made under either section 12(1) or section 15(1) of the Social Security Act 1986 (“the 1986 Act”) before the expiry of the period of 12 months beginning with the bringing into force (on 4th January 1988 for the purposes of personal pension schemes and on 6th April 1988 for the purposes of occupational pension schemes) of those sections.",
  "citation": "S.I. 1987/1108",
  "type": "uksi",
  "year": "1987",
  "number": "1108",
  "version": "current",
  "date": "1987-06-25",
  "revised": true,
  "valid_from": "2014-01-01",
  "extent": "E+W+S",
  "unapplied_effects": 0,
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    },
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      "heading": "Citation, commencement and interpretation",
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    },
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      "kind": "regulation",
      "number": "2A",
      "heading": "Provisions of the Income and Corporation Taxes Act 1988 under which tax-exemption or tax-approval may be given for the purposes of section 12",
      "url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987/regulation-2A",
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    },
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      "heading": "Exceptions to section 15(1)(a)",
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    },
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987/signature",
      "extent": null,
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    },
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987/note",
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    }
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      "source_url": "https://www.legislation.gov.uk/uksi/1987/1108/pdfs/uksi_19871108_301114_en.pdf"
    }
  ],
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  "instruments_made_under_url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1108",
    "retrieved_at": "2026-10-29T16:24:52.962867+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."
}