{
  "url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/introduction.json",
  "legislation": "ukdsi/2026/9780348283686",
  "legislation_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under paragraph 134(3) of Schedule 9 to the Finance Act 2024 (c. 3), for approval by resolution of that House.\nINCOME TAX\nMade ***\nComing into force in accordance with regulation 1(6)\nThe Treasury make these Regulations in exercise of the powers conferred by paragraph 134 of Schedule 9 to the Finance Act 2024.\nIn accordance with paragraph 134(3) of Schedule 9 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2024 c. 3. In these footnotes, a reference to “FA” followed by a year is to a Finance Act of that year and a reference to “FA (No. 2)” followed by a year is to Finance (No. 2) Act of that year. Paragraph 134 of Schedule 9 was amended by section 59 of FA 2026 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348283686/introduction",
    "retrieved_at": "2026-10-30T14:37:20.814452+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."
}