{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-14",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-14.json",
  "legislation": "uksi/2000/2315",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 8(3) there shall be inserted the following paragraph—\n“(3A) No annual claim or interim claim may be made in respect of contributions made by an individual in a year of assessment that exceed the earnings threshold unless that year of assessment is—\n(a) the basis year specified in a declaration under regulation 5(2)(e)(i),\n(b) one of the 5 years of assessment following that year, or\n(c) a qualifying post-cessation year.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2315/regulation/14",
    "retrieved_at": "2026-10-29T08:34:35.971679+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."
}