# Pensions Act 2004, Section 176: Supplementary provisions about pension protection levies

Extent: E+W+S

(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—
(a) no pension protection levies were imposed in the previous financial year, or
(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, ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) The Board must publish in the prescribed manner details of—
(a) any decision to impose, or not to impose, the levies for a financial year in respect of a description of scheme;
(b) any determination under section 175(5).

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Source: https://www.legislation.gov.uk/ukpga/2004/35/section/176 (the official version)
Page: https://openlegislation.uk/pensions-act-2004/section-176
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.