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

Joy Morrissey
Amanda Milling
Two of the Lords Commissioners of His Majesty’s Treasury