{
  "url": "https://openlegislation.uk/pensions-regulator-information-gathering-powers-and-modification-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/pensions-regulator-information-gathering-powers-and-modification-regulations-2021/regulation-4.json",
  "legislation": "uksi/2021/754",
  "legislation_title": "The Pensions Regulator (Information Gathering Powers and Modification) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/pensions-regulator-information-gathering-powers-and-modification-regulations-2021",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Modification of section 73(6)(d) to (f) of the Act: multi-employer schemes",
  "text": "(1) In this regulation, “segregated scheme” means a multi-employer scheme which is divided into two or more sections where—\n(a) any contributions payable to the scheme by an employer in relation to the scheme or by a member are allocated to that employer’s or that member’s section; and\n(b) a specified portion of the assets of the scheme is attributable to each section of the scheme and cannot be used for the purposes of any other section.\n(2) In relation to a multi-employer scheme which is a segregated scheme, references to the employer in section 73(6)(d) to (f) of the Act are to be read as references to any employer in relation to the relevant section of the scheme.\n(3) In relation to a multi-employer scheme which is not a segregated scheme, references to the employer in section 73(6)(d) to (f) of the Act are to be read as references to any employer in relation to the scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 73(6)(d) to (f) of the Pensions Act 2004 was inserted by section 111(5) of the Pension Schemes Act 2021."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/754/regulation/4",
    "retrieved_at": "2026-10-28T22:11:48.995458+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."
}