UK Statutory Instrument
1987
United Kingdom
The Pension Scheme Surpluses (Administration) Regulations 1987
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 8 other sections — procedural / definitional / commencement
Interpretation
Pension scheme surplus payment—administrator to make return and account for tax payment
Excluded payments
Payment of tax
Assessments of tax upon employer and administrator
Other returns
Amounts recoverable to be separate from other amounts recoverable under Tax Acts
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