# The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026, Regulation 12: The Registered Pension Schemes (Provision of Information) Regulations 2006


In the Registered Pension Schemes (Provision of Information) Regulations, in regulation 14ZC (information provided by scheme administrators on recognised transfers), after paragraph (7) insert—
“(8) Paragraph (9) applies if—
(a) in connection with a member of a registered pension scheme (“the transferring scheme”), there is a recognised transfer from the transferring scheme to another registered pension scheme (“the recipient scheme”), and
(b) either—
(i) immediately before the transfer, the member is entitled under any arrangement under the transferring scheme to a stand-alone lump sum, or
(ii) at some time in the future the member would (in the absence of the transfer or any other transfer) become entitled under any such arrangement to such a lump sum.
(9) The scheme administrator of the transferring scheme must provide the scheme administrator of the recipient scheme with a statement stating the amount of the 5th April 2023 maximum.
(10) In paragraphs (8) and (9) and this paragraph—
“the 5 April 2023 maximum” means the maximum amount that, on 5th April 2023, could have been paid to the member under the arrangement in question by way of a stand-alone lump sum;
“stand-alone lump sum” has the meaning given by article 25 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006.
(11) The requirements in paragraphs (6) and (9) must be complied with before the end of the period of 3 months beginning with the date of the recognised transfer in question.”

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/12 (the official version)
Page: https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.