{
  "url": "https://openlegislation.uk/finance-act-2004-standard-lifetime-allowance-regulations-2020/note",
  "json_url": "https://openlegislation.uk/finance-act-2004-standard-lifetime-allowance-regulations-2020/note.json",
  "legislation": "uksi/2020/342",
  "legislation_title": "The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-standard-lifetime-allowance-regulations-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations set out the standard lifetime allowance for the tax year 2020-21, as is required by section 218(2D) of the Finance Act 2004.\nA Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and relates to a predetermined indexation formula.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/342/note",
    "retrieved_at": "2026-10-28T22:31:51.672210+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."
}