{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-surplus-payments-regulations-2006/regulation-3",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-surplus-payments-regulations-2006/regulation-3.json",
  "legislation": "uksi/2006/574",
  "legislation_title": "The Registered Pension Schemes (Authorised Surplus Payments) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-authorised-surplus-payments-regulations-2006",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Payments falling outside section 37 or 76 of the Pensions Act 1995",
  "text": "(1) A payment made by an occupational pension scheme to a sponsoring employer which does not satisfy paragraph (2) or (3) of regulation 2 is an authorised surplus payment if it satisfies the following conditions.\nCondition A\nThe rules of the scheme permit such a payment to be made.\nCondition B\nThe rules of the scheme contain a limit, calculated other than by reference to the size of the member’s fund, on the maximum amount of benefits that may be paid to, or in respect of, members of the scheme.\nCondition C\nIf the scheme is being wound up, the liabilities of the scheme have been fully discharged including any tax that may be due and there is a surplus of assets over liabilities.\nCondition D\nIf the scheme is not being wound up, the requirements set out in section 37 of the 1995 Act would have been met if the scheme had been one to which the section applied.\nThis paragraph is subject to paragraph (2).\n(2) A payment made by an occupational pension scheme to a sponsoring employer solely in respect of the death of a member is an authorised surplus payment if it satisfies the conditions in paragraph (1) and—\n(a) in a case where the deceased member’s fund was an alternatively secured pension fund, it satisfies conditions E and F, and\n(b) in other cases, it satisfies condition F.\nCondition E\nThe scheme administrator has been unable to identify any dependants of the deceased member.\nCondition F\nThe member was not connected to the sponsoring employer at the date of his death.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/574/regulation/3",
    "retrieved_at": "2026-10-29T04:35:54.910387+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."
}