{
  "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Application of relevant ... allowance provisions",
  "text": "(1) The relevant ... allowance provisions apply in relation to assistance from the FAS as they apply in relation to benefits that are provided under a registered pension scheme.\n(2) For the purposes of the relevant ... allowance provisions, unless the context requires otherwise—\n(a) a qualifying member is to be treated as if that qualifying member were a member of a registered pension scheme; and\n(b) the FAS is to be treated as if it were a registered pension scheme and the FAS scheme manager is to be treated as its scheme administrator.\n(3) Subject to regulations 7 to 11 of these Regulations, the relevant ... allowance provisions are—\n(za) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(a) section 263 of the FA 2004 (... penalty in relation to relevant benefit accrual);\n(b) Part 2 of Schedule 36 to the FA 2004 (transitional provision and saving: pre-commencement rights: enhancement of allowances etc); and\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) enhanced ... allowance regulations.\n(4) “Enhanced ... allowance regulations” has the meaning given by section 256(2) of the FA 2004 (enhanced ... allowance regulations).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 5(1) 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(7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 5(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(8)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 5(3) 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(9)(a)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 5(3) 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(9)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 5(3)(za) omitted (25.6.2026 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 15(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in reg. 5(3)(a) 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(9)(c)(i)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 5(3)(a) 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(9)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 5(3)(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(9)(d)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 5(3)(c) and word 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(9)(e)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in reg. 5(3)(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(9)(f)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Word in reg. 5(4) 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(9)(g)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Word in reg. 5 heading 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(6)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/5",
    "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."
}