{
  "url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024/regulation-6",
  "json_url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "The Income Tax (Pay As You Earn) Regulations 2003",
  "text": "(1) The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.\n(2) In regulation 58 (procedure if no Form P45 and code not known: UK pensioners), in paragraph (7)—\n(a) in the opening words, at the end insert “a payment which”;\n(b) for sub-paragraph (a) substitute—\n“(a) is treated as taxable pension income under—\n(i) section 637G of ITEPA (trivial commutation lump sums and winding-up lump sums), or\n(ii) section 637N of that Act (trivial commutation lump sum death benefits), and”.\n(c) in sub-paragraph (b) omit “which”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/2682. Regulation 58 was amended by S.I. 2005/2691, 2007/2969, 2012/822 and 2013/521."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/356/regulation/6",
    "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."
}