{
  "url": "https://openlegislation.uk/personal-pension-schemes-minimum-contributions-under-the-social-security-act-1986-regulations-1988/regulation-6",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-minimum-contributions-under-the-social-security-act-1986-regulations-1988/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Recovery of amounts representing basic rate tax",
  "text": "(1) The like provisions as are contained in section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc) shall apply in relation to the payment by the Secretary of State of an amount by way of minimum contributions 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\nas if an amount representing income tax at the basic rate on the amount paid had been income tax repaid to the person to, or in respect of, whom the amount was paid to which that person was not entitled.\n(2) An assessment made by virtue of this regulation shall be made by the Board and, subject to the provisions of these Regulations, the like provisions as are contained in the Taxes Management Act 1970 shall apply as if the assessment were an assessment to tax for the year of assessment in respect of which the amount was paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9; section 30 was substituted by the Finance Act 1982 (c. 39), section 149(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1012/regulation/6",
    "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."
}