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

Part 3Amendments of subordinate legislation

The Tax Credits (Definition and Calculation of Income) Regulations 20025.

(1)

The Tax Credits (Definition and Calculation of Income) Regulations 200218 are amended as follows.

(2)

In regulation 5 (pension income)—

(a)

in paragraph (1)(o), for “636B or 636C” substitute “637G or 637N”;

(b)

in paragraph (2), in Table 2, in entry 10, in the first column, for “section 636A of ITEPA” substitute “any provision of Chapter 15A of Part 9 of ITEPA (lump sums under registered pension schemes) apart from sections 637G and 637N”.