{
  "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-20A",
  "json_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-20A.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/20A",
  "kind": "regulation",
  "number": "20A",
  "heading": "Provision of information by qualifying members to FAS scheme manager",
  "text": "(1) Paragraph 127B of Schedule 9 to FA 2024 (provision of information by individuals to certification administrators) is modified as follows.\n(2) Sub-paragraphs (8A) to (8C) have effect in relation to an individual becoming a qualifying member as they have effect in relation to an individual becoming a member of a pension scheme.\n(3) In sub-paragraph (8B) (as it has effect by virtue of this regulation), the reference to the scheme administrator of the new pension scheme is to the FAS scheme manager.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 20, 20A substituted for reg. 20 (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(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1187/regulation/20A",
    "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."
}