{
  "url": "https://openlegislation.uk/personal-pension-schemes-minimum-contributions-under-the-social-security-act-1986-regulations-1988/regulation-5",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-minimum-contributions-under-the-social-security-act-1986-regulations-1988/regulation-5.json",
  "legislation": "uksi/1988/1012",
  "legislation_title": "The Personal Pension Schemes (Minimum Contributions under the Social Security Act 1986) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-minimum-contributions-under-the-social-security-act-1986-regulations-1988",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Information",
  "text": "(1) If the Secretary of State discovers that he has paid an amount by way of minimum contributions for the purposes of approved personal pension arrangements which—\n(a) he was not required to pay, or\n(b) he was required to pay but which he paid to other persons than the trustees or managers of the personal pension scheme to whom he should have made the payment,\nand which he does not recover, he shall give to the Board the information prescribed in paragraph (2).\n(2) The information prescribed in this paragraph is—\n(a) the full name of the individual in respect of whom he made the payment,\n(b) his national insurance number,\n(c) the tax year in respect of which the payment was made,\n(d) the amount of the increase in the payment attributable to section 649 of the Act, and\n(e) the identification number of the personal pension scheme to the trustees or managers of which, or the full names and addresses of the other persons to whom, he made the payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "ukpga/1999/2",
      "affecting_title": "Social Security Contributions (Transfer of Functions, etc. ) Act 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1012/regulation/5",
    "retrieved_at": "2026-10-29T16:05:29.139237+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."
}