{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-amendment-regulations-2000/note",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-amendment-regulations-2000/note.json",
  "legislation": "uksi/2000/749",
  "legislation_title": "The Personal and Occupational Pension Schemes (Incentive Payments) Amendment Regulations 2000",
  "legislation_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-amendment-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987 (“the Regulations”) which make provision in connection with, among other things, the payments made under section 7 of the Social Security Act 1986 to the trustees or managers of occupational pension schemes which became contracted-out between 1986 and 1993. They also amend the Personal and Occupational Pension Schemes (Incentive Payments) Regulations (Northern Ireland) 1987 (“the Northern Ireland Regulations”) which make provision in connection with the equivalent payments under Article 9 of the Social Security (Northern Ireland) Order 1986. Functions exercisable by the Secretary of State under the Regulations, or by the former Department of Health and Social Services for Northern Ireland under the Northern Ireland Regulations, were transferred to the Commissioners of Inland Revenue with effect from 1st April 1999.\nRegulation 3 of the Regulations and regulation 3 of the Northern Ireland Regulations are amended so as to provide that a payment under that section 7 or, as the case may be, that Article 9 is not to be made unless a claim for the payment has been made before 6th April 2001 (regulation 2).\nThese Regulations impose no new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/749/note",
    "retrieved_at": "2026-10-29T09:17:38.231188+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."
}