{
  "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-19",
  "json_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Transitional provisions: lump sums",
  "text": "(1) Paragraph 2 of Schedule 29 to FA 2004 (registered pension schemes: authorised lump sums - supplementary) as modified by paragraph 28(3) of Schedule 36 to that Act has effect, in relation to a qualifying member or deceased qualifying member, as if references to a pension commencement lump sum included a lump sum under regulation 17D.\n(2) Part 6 of Schedule 9 to FA 2024 (transitional provision relating to abolition of lifetime charge) is modified as follows.\n(3) Paragraph 126 (availability of individual’s lump sum and death benefit allowance) has effect in relation to a qualifying member or deceased qualifying member as if before sub-paragraph (4)(a)(i) there were inserted—\n“(zi) before 6 April 2024 a payment is made in respect of the individual under regulation 18A in the form of a lump sum,”.\n(4) Paragraph 128 (provision of information to members) has effect in relation to a qualifying member or deceased qualifying member as if after sub-paragraph (6)(a)(zi) there were inserted—\n“(zii) before 6 April 2024 a payment is made in respect of the member under regulation 18A in the form of a lump sum,”.\n(5) Paragraph 129(1) (meaning of “lump sum transitional tax-free amount”) has effect in relation to a qualifying member or deceased qualifying member as if before paragraph (a) there were inserted—\n“(za) each lump sum under regulation 17D (if any) to which the member has, before 6 April 2024, become entitled,”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 19 substituted (25.6.2026 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 15(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1187/regulation/19",
    "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."
}