Legislation – The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

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Introduction

Part 1
Introductory

1 Citation and commencement

Part 2
Amendments of primary legislation

2 Chapter 15A of Part 9 of ITEPA 2003

3 Part 4 of FA 2004

4 Schedule 9 to FA 2024

Part 3
Amendments of subordinate legislation

5 The Tax Credits (Definition and Calculation of Income) Regulations 2002

6 The Income Tax (Pay As You Earn) Regulations 2003

7 The Registered Pension Schemes (Accounting and Assessment) Regulations 2005

8 The Pension Schemes (Information Requirements – Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006

9 The Registered Pension Schemes (Provision of Information) Regulations 2006

10 The Registered Pension Schemes (Splitting of Schemes) Regulations 2006

11 The Taxation of Pension Schemes (Transitional Provisions) Order 2006

12 The Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997

Signature

Explanatory note

2024 No. 356
INCOME TAX

The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

Made
Laid before the House of Commons
Coming into force
The Treasury make these Regulations in exercise of the powers conferred by section 169(4) and section 251(1) of the Finance Act 20041 and paragraphs 133 and 134 of Schedule 9 to the Finance Act 20242.
2

2024 c. 3. In the footnotes to this instrument, references to “FA” followed by a year is a reference to the Finance Act of that year.