{
  "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-17",
  "json_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-17.json",
  "legislation": "uksi/2010/1187",
  "legislation_title": "The Financial Assistance Scheme (Tax) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Information provided by the FAS scheme manager to Her Majesty’s Revenue and Customs",
  "text": "(1) If the amount of a lump sum paid to a qualifying member under regulation 17D or a payment made in respect of a qualifying member under regulation 18A in the form of a lump sum exceeds the permitted maximum in relation to the lump sum, within three months of the payment the FAS scheme manager must provide a report to Her Majesty’s Revenue and Customs setting out—\n(a) the name, date of birth, address and national insurance number of the member;\n(b) the date of the payment;\n(c) the amount of the lump sum;\n(d) if the member has benefited from an enhanced ... allowance or enhanced protection, the reference number issued under the Registered Pension Schemes (Enhanced Allowances) Regulations 2006 in respect of that entitlement; and\n(e) the amount by which the amount of the lump sum exceeds the permitted maximum in relation to the lump sum.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 17(1) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(20)(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 17(1)(b) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(20)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 17(1)(c) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(20)(a)(iii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 17(1)(d) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(20)(a)(iv)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 17(1)(d) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(20)(a)(iv)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 17(1)(e) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(20)(a)(v)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 17(2) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(20)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 17 in force at 1.5.2010, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1187/regulation/17",
    "retrieved_at": "2026-10-29T02:43:16.593087+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."
}