{
  "url": "https://openlegislation.uk/registered-pension-schemes-minimum-contributions-regulations-2005/note",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-minimum-contributions-regulations-2005/note.json",
  "legislation": "uksi/2005/3450",
  "legislation_title": "The Registered Pension Schemes (Minimum Contributions) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-minimum-contributions-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision supplementing the provisions of section 202 of the Finance Act 2004 (c. 12).\nRegulation 1 provides for the citation and commencement of the Regulations.\nRegulation 2 provides for the application of provisions of the Taxes Management Act 1970 (c. 9) as if a sum representing basic rate tax payable on the amount of minimum contributions paid by Commissioners for Her Majesty’s Revenue and Customs were a repayment of tax to which the recipient was not entitled.\nA regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the Board of Inland Revenue on 8 April 2004, and is available on the HM Revenue and Customs website at www.hmrc.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to the Ministerial Correspondence Unit, Capital and Savings 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3450/note",
    "retrieved_at": "2026-10-29T04:40:35.507897+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."
}