{
  "url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-3",
  "json_url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Section 255 of FA 2004",
  "text": "In section 255 of FA 2004 (assessments under Part 4), in subsection (1)(h), after sub-paragraph (vi) insert—\n“(vii) section 637M(2) (flexi-access drawdown lump sum death benefits).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Section 38 of FA 2024 provides that a reference to FA followed by a year is a reference to a Finance Act of that year. Section 255 was amended by paragraph 19 of Schedule 17 to FA 2011 (c. 11), paragraph 16 of Schedule 4 to FA 2017 (c. 10), paragraph 7 of Schedule 9 to FA 2024 and by S.I. 2024/1012."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 637M of ITEPA 2003 was inserted by paragraph 41 of Schedule 9 to FA 2024. It was amended by S.I. 2024/1012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/3",
    "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."
}