# The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026, Regulation 11: The Registered Pension Schemes (Accounting and Assessment) Regulations 2005


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—
“(vi) section 637M(2) (certain flexi-access drawdown lump sum death benefits),”.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/11 (the official version)
Page: https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.