{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-perpetuities-regulations-1990/regulation-4",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-perpetuities-regulations-1990/regulation-4.json",
  "legislation": "uksi/1990/1143",
  "legislation_title": "The Personal and Occupational Pension Schemes (Perpetuities) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-perpetuities-regulations-1990",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Personal pension schemes to which section 163 of the Act applies",
  "text": "A personal pension scheme is a scheme to which section 163 of the Act applies at any time when the scheme, or a part of the scheme, is either—\n(a) registered under section 153 of the Finance Act 2004; or\n(b) to be treated as becoming a registered pension scheme under section 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(g) of Schedule 36 to that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 4 substituted (6.4.2006) by S.I. 2006/744, arts. 1, 5(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1143/regulation/4",
    "retrieved_at": "2026-10-29T15:19:55.700656+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."
}