{
  "url": "https://openlegislation.uk/personal-pension-schemes-appropriate-schemes-regulations-1988/regulation-18",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-appropriate-schemes-regulations-1988/regulation-18.json",
  "legislation": "uksi/1988/137",
  "legislation_title": "The Personal Pension Schemes (Appropriate Schemes) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-appropriate-schemes-regulations-1988",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Adjustment of amount of minimum contributions",
  "text": "Where the amount of minimum contributions payable in respect of an earner in relation to a tax year 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": "E+W+S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 1.7.1988, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "uksi/1988/137",
      "affecting_title": "The Personal Pension Schemes (Appropriate Schemes) Regulations 1988"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/137/regulation/18",
    "retrieved_at": "2026-10-29T16:12:36.047018+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."
}