{
  "url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024/regulation-5",
  "json_url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024/regulation-5.json",
  "legislation": "uksi/2024/356",
  "legislation_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "The Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.\n(2) In regulation 5 (pension income)—\n(a) in paragraph (1)(o), for “636B or 636C” substitute “637G or 637N”;\n(b) in paragraph (2), in Table 2, in entry 10, in the first column, for “section 636A of ITEPA” substitute “any provision of Chapter 15A of Part 9 of ITEPA (lump sums under registered pension schemes) apart from sections 637G and 637N”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2006. Regulation 5(1)(o) was inserted by S.I. 2006/766. Regulation 5(1)(o) was amended by paragraph 11 of Schedule 31 to FA 2004. Column 1 of entry 10 in the Table was amended by S.I. 2006/745."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/356/regulation/5",
    "retrieved_at": "2026-10-28T21:32:48.591243+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."
}