{
  "url": "https://openlegislation.uk/pensions-act-2004/section-176",
  "json_url": "https://openlegislation.uk/pensions-act-2004/section-176.json",
  "legislation": "ukpga/2004/35",
  "legislation_title": "Pensions Act 2004",
  "legislation_url": "https://openlegislation.uk/pensions-act-2004",
  "path": "section/176",
  "kind": "section",
  "number": "176",
  "heading": "Supplementary provisions about pension protection levies",
  "text": "(1) The Board must consult such persons as it considers appropriate in the prescribed manner before making a determination under section 175(5) in respect of a financial year if—\n(a) no pension protection levies were imposed in the previous financial year, or\n(b) any of the proposed levy factors or levy rates is different, or applies to a different description of scheme, from the levy factors and levy rates in respect of any pension protection levies imposed in the previous financial year, ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) The Board must publish in the prescribed manner details of—\n(a) any decision to impose, or not to impose, the levies for a financial year in respect of a description of scheme;\n(b) any determination under section 175(5).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 176(1)(a) substituted (29.6.2026) by Pension Schemes Act 2026 (c. 22), ss. 123(6)(a)(i), 133(11)(b); S.I. 2026/669, reg. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 176(1)(b) substituted (29.6.2026) by Pension Schemes Act 2026 (c. 22), ss. 123(6)(a)(ii), 133(11)(b); S.I. 2026/669, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 176(1)(c) and word omitted (29.6.2026) by virtue of Pension Schemes Act 2026 (c. 22), ss. 123(6)(a)(iii), 133(11)(b); S.I. 2026/669, reg. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 176(2) substituted (29.6.2026) by Pension Schemes Act 2026 (c. 22), ss. 123(6)(b), 133(11)(b); S.I. 2026/669, reg. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 175-181 modified (9.3.2005 for specified purposes, 1.4.2005 for specified purposes, 6.4.2005 for specified purposes in so far as not already in force) by The Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005 (S.I. 2005/441), regs. 1, 73-75"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 2 modified in part (9.3.2005 for specified purposes, 1.4.2005 for specified purposes, 6.4.2005 in so far as not already in force (except ch. 4)) by The Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005 (S.I. 2005/441), regs. 1, 2-60, 71, 72"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 2 modified (8.3.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pension Protection Fund (Partially Guaranteed Schemes) (Modification) Regulations 2005 (S.I. 2005/277), regs. 1(1), 2-11"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 176 in force for the purpose only of conferring power to make regulations (27.5.2005); and for all other purposes (20.6.2005) by S.I. 2005/1436, art. 2(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/35/section/176",
    "retrieved_at": "2026-10-29T09:16:45.114281+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}