# The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026, Introduction: Introductory 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.
INCOME TAX
Made ***
Coming into force in accordance with regulation 1(6)
The Treasury make these Regulations in exercise of the powers conferred by paragraph 134 of Schedule 9 to the Finance Act 2024.
In 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.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348283686/introduction (the official version)
Page: https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.