{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-regulations-1987/regulation-1",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-regulations-1987/regulation-1.json",
  "legislation": "uksi/1987/1115",
  "legislation_title": "The Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-regulations-1987",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987, and regulation 2 and this regulation shall come into force on 4th January 1988 and the remainder of these regulations on 6th April 1988.\n(2) In these Regulations, unless the context otherwise requires—\n“the Act” means the Social Security Act 1986;\n“centralised scheme” means an occupational pension scheme for whose benefits earners in employments under different employers qualify by virtue of their respective service in those employments and which is either a money purchase contracted-out scheme or a scheme for which there is a common fund;\n“employer” includes a person who, by virtue of regulations 1(4) and (5) and 14 to 16 of the Occupational Pension Schemes (Contracting-out) Regulations 1984 , is treated as an employer for the purpose of those Regulations;\n“scheme”, except in the expression “personal pension scheme”, means occupational pension scheme;\nand other expressions have the same meaning as in the Social Security Pensions Act 1975 .\n(3) In these Regulations, unless the context otherwise requires, any reference—\n(a) to a numbered regulation is to the regulation in these Regulations bearing that number;\n(b) in a regulation to a numbered paragraph is to the paragraph of that regulation bearing that number;\n(c) in a paragraph to a lettered sub-paragraph is to the sub-paragraph of that paragraph bearing that letter.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1984/380, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1975 c. 60."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1115/regulation/1",
    "retrieved_at": "2026-10-29T16:24:47.679391+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."
}