{
  "legislation": {
    "id": "uksi/2005/3454",
    "title": "The Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
    "short_title": "Registered Pension Schemes (Accounting and Assessment) 2005",
    "citation": "S.I. 2005/3454",
    "type": "uksi",
    "date": "2005-12-14",
    "revised": false,
    "unapplied_effects": 31,
    "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005",
    "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005.json"
  },
  "direction": "made_to",
  "changes": 31,
  "count": 10,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/2026/698",
      "title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026",
      "url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=uksi%2F2026%2F698"
    },
    {
      "id": "uksi/2024/1012",
      "title": "The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024",
      "url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-no-2-regulations-2024",
      "changes": 4,
      "outstanding": 4,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=uksi%2F2024%2F1012"
    },
    {
      "id": "uksi/2024/356",
      "title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024",
      "url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024",
      "changes": 6,
      "outstanding": 6,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=uksi%2F2024%2F356"
    },
    {
      "id": "uksi/2023/113",
      "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023",
      "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-regulations-2023",
      "changes": 3,
      "outstanding": 3,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=uksi%2F2023%2F113"
    },
    {
      "id": "ukpga/2022/3",
      "title": "Finance Act 2022",
      "url": "https://openlegislation.uk/finance-act-2022",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=ukpga%2F2022%2F3"
    },
    {
      "id": "ukpga/2017/10",
      "title": "Finance Act 2017",
      "url": "https://openlegislation.uk/finance-act-2017",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=ukpga%2F2017%2F10"
    },
    {
      "id": "uksi/2014/1928",
      "title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014",
      "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014",
      "changes": 9,
      "outstanding": 9,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=uksi%2F2014%2F1928"
    },
    {
      "id": "uksi/2013/1111",
      "title": "The Registered Pension Schemes (Reduction in Pension Rates, Accounting and Assessment) (Amendment) Regulations 2013",
      "url": "https://openlegislation.uk/registered-pension-schemes-reduction-in-pension-rates-accounting-and-assessment-amendment-regulations-2013",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=uksi%2F2013%2F1111"
    },
    {
      "id": "uksi/2011/1751",
      "title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
      "url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2011",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=uksi%2F2011%2F1751"
    },
    {
      "id": "uksi/2011/302",
      "title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011",
      "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2011",
      "changes": 3,
      "outstanding": 3,
      "changes_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/changes.json?with=uksi%2F2011%2F302"
    }
  ],
  "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."
}