{
  "url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-7",
  "json_url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Schedule 6 to FA 2014",
  "text": "In Schedule 6 to FA 2014 (transitional provision relating to new standard lifetime allowance etc), in paragraph 1 (“individual protection 2014”)—\n(a) in sub-paragraph (2A), in the words before paragraph (a) omit “the lower of”;\n(b) in sub-paragraph (7), for “purpose of applying sub-paragraph (2)” substitute “purposes of applying sub-paragraphs (2) to (2B)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 c. 26. Sub-paragraphs (2), (2A) and (2B) of paragraph 1 were substituted by S.I. 2024/1012. Section 44 of, and Schedule 6 to, FA 2014 make provision for a new standard lifetime allowance for the tax year 2014-15 and subsequent years."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/7",
    "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."
}