{
  "url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-11",
  "json_url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-11.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": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "The Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
  "text": "In the Registered Pension Schemes (Accounting and Assessment) Regulations 2005, in regulation 8 (modifications and application of TMA), in paragraph (3), in the modified section 9(1A)(ca), after sub-paragraph (v) insert—\n“(vi) section 637M(2) (certain flexi-access drawdown lump sum death benefits),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/3454. Regulation 8 was amended by S.I. 2014/1928, 2024/356 and 2024/1012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/11",
    "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."
}