{
  "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010",
  "json_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010.json",
  "id": "uksi/2010/1187",
  "title": "The Financial Assistance Scheme (Tax) Regulations 2010",
  "short_title": "Financial Assistance Scheme (Tax) 2010",
  "long_title": "The Financial Assistance Scheme Regulations 2005 (“the 2005 Regulations”) establish a financial assistance scheme (“FAS”) which allows payments to be made to, or in respect of, certain members or former members of certain occupational pension schemes where the liabilities of the scheme to those members have not been satisfied in full. The Financial Assistance Scheme (Miscellaneous Amendments) Regulations 2010 (“the 2010 Regulations”) amended the 2005 Regulations so that, amongst other things—the property, rights and liabilities of those occupational pension schemes are to be transferred to the Secretary of State in certain circumstances, andthe FAS will be able to pay lump sums that are similar to some of the lump sums that registered pension schemes are permitted to pay.",
  "citation": "S.I. 2010/1187",
  "type": "uksi",
  "year": "2010",
  "number": "1187",
  "version": "current",
  "date": "2010-04-06",
  "revised": true,
  "valid_from": "2026-06-25",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Preliminary",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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      "heading": "Citation, commencement and interpretation",
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      "parent": "part/1"
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      "path": "part/2",
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      "number": "2",
      "heading": "Tax reliefs, etc",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
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      "heading": "Transfer of registered pension scheme assets, etc, to the Secretary of State",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
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    {
      "path": "regulation/3",
      "kind": "regulation",
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      "heading": "Payments to the Secretary of State",
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      "status": null,
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      "path": "regulation/4",
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      "heading": "Lump sum payments by the Financial Assistance Scheme",
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Lump sum allowance and lump sum and death benefit allowance",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Application of relevant ... allowance provisions",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amount of charge",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "regulation/7",
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      "heading": "Entitlement to assistance from the FAS",
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    {
      "path": "regulation/8",
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      "heading": "Persons liable to charge",
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      "status": "repealed",
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    {
      "path": "regulation/9",
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      "number": "9",
      "heading": "Availability of individual’s lifetime allowance",
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      "status": "repealed",
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    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Transitional provisions: Part 2 of Schedule 36 to the FA 2004",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-10",
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      "status": null,
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    {
      "path": "regulation/11",
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      "number": "11",
      "heading": "Information and penalties",
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      "status": null,
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    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Relevant benefit crystallisation events: amount of qualifying member’s allowances expended",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-12",
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      "path": "regulation/13",
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      "heading": "Information provided by qualifying members to the FAS scheme manager about enhanced allowances",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-13",
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      "status": null,
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    {
      "path": "regulation/13A",
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      "number": "13A",
      "heading": "Information provided by or in relation to qualifying members to the FAS scheme manager in relation to transitional tax-free amount certificates",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-13A",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
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    {
      "path": "regulation/14",
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      "number": "14",
      "heading": "Information provided by the FAS scheme manager to qualifying members about liability for a lifetime allowance charge",
      "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Information provided by the FAS scheme manager to qualifying members about relevant benefit crystallisation events",
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      "status": null,
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    {
      "path": "regulation/16",
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      "heading": "Information provided by the FAS scheme manager to personal representatives",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/17",
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      "heading": "Information provided by the FAS scheme manager to Her Majesty’s Revenue and Customs",
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      "heading": "Information provided by personal representatives to Her Majesty’s Revenue and Customs",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
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      "status": null,
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      "path": "regulation/19",
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