{
  "url": "https://openlegislation.uk/personal-pension-schemes-appropriate-schemes-regulations-1997/note",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-appropriate-schemes-regulations-1997/note.json",
  "legislation": "uksi/1997/470",
  "legislation_title": "The Personal Pension Schemes (Appropriate Schemes) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-appropriate-schemes-regulations-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Personal Pension Schemes (Appropriate Schemes) Regulations 1997 (“the Regulations\") consolidate the Personal Pension Schemes (Appropriate Schemes) Regulations 1988 with amendments and in addition make minor and drafting amendments. The Regulations also make provisions which are consequential upon Part III of the Pensions Act 1995 (c.26) coming into force.\nThe Regulations prescribe the form of schemes which may be appropriate schemes (regulation 2 and Schedule 1); persons and bodies which may establish appropriate schemes (regulation 3); the requirements in respect of an application and issue of an appropriate scheme certificate (regulations 4 and 5); the requirement to give the Secretary of State information as requested in respect of the application for cancellation or variation or the surrender of an appropriate scheme certificate (regulations 6, 7, 8 and 9); the requirements in respect of notices under section 44 of the Pension Schemes Act 1993 (regulations 10 and 11); circumstances in which minimum contributions are not to be paid, manner of payment and allocation of minimum contributions (regulations 12, 13 and 14); calculation and estimation of earnings (regulation 15); calculation and adjustment of minimum contributions (regulations 16 and 17); cancellation of membership of interest-bearing account-funded appropriate personal pension schemes (regulation 18 and Schedule 2).\nRegulations 19 and 20 and Schedule 3 provide for savings and revocations.\nAn assessment of the compliance cost of measures arising from the Pensions Act 1995, including regulations, has been placed in the libraries of both Houses of Parliament. Copies can be obtained from the Department of Social Security, 11th Floor, Adelphi, 1—11 John Adam Street, London WC2N 6HT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/470/note",
    "retrieved_at": "2026-10-29T12:24:31.054553+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."
}