{
  "url": "https://openlegislation.uk/pensions-act-2008/section-18",
  "json_url": "https://openlegislation.uk/pensions-act-2008/section-18.json",
  "legislation": "ukpga/2008/30",
  "legislation_title": "Pensions Act 2008",
  "legislation_url": "https://openlegislation.uk/pensions-act-2008",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Occupational pension schemes",
  "text": "For the purposes of this Part, each of these is an occupational pension scheme—\n(a) an occupational pension scheme within the meaning of section 1(1) of the Pension Schemes Act 1993 (c. 48) that has its main administration in the United Kingdom;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) a pension scheme that is prescribed or is of a prescribed description and that has its main administration elsewhere than in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 18(b) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/192), regs. 1, 6(2)(a); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 18(c) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/192), regs. 1, 6(2)(b); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 18 wholly in force at 30.6.2012; s. 18 in force for certain purposes at Royal Assent see s. 149(2)(k); s. 18 in force so far as not already in force at 30.6.2012 by S.I. 2012/1682, art. 2(1)(2)(a), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/30/section/18",
    "retrieved_at": "2026-10-29T09:11:33.323762+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."
  }
}