{
  "url": "https://openlegislation.uk/registered-pension-schemes-restriction-of-employers-relief-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-restriction-of-employers-relief-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/3458",
  "legislation_title": "The Registered Pension Schemes (Restriction of Employers' Relief) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-restriction-of-employers-relief-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Scope of these Regulations",
  "text": "(1) These Regulations apply in circumstances where—\n(a) subsection (2) or (3) of section 196A applies (or both do); and\n(b) the condition in paragraph (2) is not satisfied.\n(2) The condition in this paragraph is that, in such of those subsections as apply—\n(a) the employer-financed retirement benefits scheme referred to is a recognised overseas pension scheme within the meaning in section 150(8); and\n(b) the individual referred to would be a relevant migrant member of that scheme by virtue of paragraph 4 of Schedule 33 to the Finance Act 2004, or regulations made under sub-paragraph (c) of that paragraph, modified as follows—\n(i) in paragraph 4, in the words preceding sub-paragraph (a), omit “in relation to any contributions,”;\n(ii) in sub-paragraph (b) for “the time when the contributions are paid” substitute “the employer’s period of account which is in question”; and\n(iii) omit sub-paragraph (d).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3458/regulation/2",
    "retrieved_at": "2026-10-29T04:40:28.168331+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."
}