{
  "url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-13",
  "json_url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006",
  "text": "(1) The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 are amended as follows.\n(2) In Schedule 1 (information which must be supplied to HMRC by an approved method of electronic communication), in the entry beginning “An event report”—\n(a) for “in entries” substitute “in any of entries”;\n(b) after “21” insert “and 24”.\n(3) In Schedule 2 (information which may be supplied either to or by HMRC by an approved method of electronic communication), for the entry beginning “An amendment to an event report” substitute—\n“An amendment to an event report that was subject to regulation 4 (information which must be delivered by electronic means).\n“Event report” in this entry means a report in respect of a reportable event specified in the table in regulation 3(1) of the Registered Pension Schemes (Provision of Information) Regulations 2006.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/570. These Regulations were relevantly amended by paragraph 123 of Schedule 9 to FA 2024 and by S.I. 2009/56, 2011/702, 2012/884, 2013/1114 and 2013/2259."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/13",
    "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."
}