{
  "url": "https://openlegislation.uk/draft-armed-forces-pension-consequential-provisions-regulations-2015/regulation-14",
  "json_url": "https://openlegislation.uk/draft-armed-forces-pension-consequential-provisions-regulations-2015/regulation-14.json",
  "legislation": "ukdsi/2015/9780111125717",
  "legislation_title": "The Armed Forces Pension (Consequential Provisions) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-armed-forces-pension-consequential-provisions-regulations-2015",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Lifetime allowance charge",
  "text": "(1) This regulation applies to a person (P) who—\n(a) is a member of an old scheme whether by virtue of pensionable service for that scheme or deemed transfer scheme service under paragraph 2 of Schedule 7 to the 2013 Act (final salary link);\n(b) is a member of the new scheme by virtue of pensionable service for the new scheme;\n(c) is being paid an ill-health pension under regulation 51, 52 or 56 of the Armed Forces Pension Regulations 2014; and\n(d) has an ill-health pension paid from the new scheme reduced as a consequence of P becoming entitled to payment of a scheme pension (within the meaning of paragraph 2 of Schedule 28 to the Finance Act 2004) under the old scheme.\n(2) Section 216 of the Finance Act 2004 (benefit crystallisation events and amounts crystallised) is modified in its application to P as specified in paragraph (3).\n(3) The payment of any scheme pension from the old scheme to P is treated as if it was not a benefit crystallisation event within the meaning of section 216 of the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Paragraph 2 was amended by sections 101 and 104 of, and Schedules 10 and 11 to, the Finance Act 2005 (c.7); by section 161 of, and Schedule 23 to, the Finance Act 2006 (c.25); by section 70 of, and Schedule 20 to, the Finance Act 2007 (c.11); by section 51 of the Finance Act 2013 (c.29); and by S.I. 2007/493."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 216 was amended by section 101 of, and paragraphs 1 and 31 of Schedule 10 to, the Finance Act 2005 (c.7); section 161 of, and paragraphs 1 and 30 of Schedule 23 to, the Finance Act 2006 (c.25); by section 92 of, and paragraphs 4 and 5 of Schedule 29 to, the Finance Act 2008 (c.9); and by section 65 of, and paragraphs 62 and 73 of Schedule 16 to, the Finance Act 2011 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111125717/regulation/14",
    "retrieved_at": "2026-10-30T15:11:11.983294+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."
}