{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-regulations-1987/regulation-6",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-regulations-1987/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Periods to be substituted for a tax week in particular cases",
  "text": "(1) Section 7 of the Act shall have effect—\n(a) in the case of an earner whose earnings are paid monthly, as if for any reference to a tax week there were substituted a reference to a month and as if for the references to £1.00 in subsection (4)(b) there were substituted references to £4⅓;\n(b) in the case of an earner whose earnings are paid by reference to a period consisting of 2 or more months, as if for any reference to a tax week where were substituted a reference to that period and as if for the references to £1.00 in subsection (4)(b) there were substituted references to £4⅓ multiplied by the number of months in that period; and\n(c) in the case of an earner whose earnings are paid by reference to any other period which is not a week or an exact number of weeks or a month or an exact number of months, as if for any reference to a tax week there were substituted a reference to that other period and as if for the references to £1.00 in subsection (4)(b) there were substituted references to a seventh of £1.00 multiplied by the number of days in that period.\n(2) Where an amount to be paid under section 7 would otherwise not be a whole number of pence, it shall be taken to be the nearest whole number of pence, or, when the 2 nearest whole numbers are equally near, the lower of them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1115/regulation/6",
    "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."
}