{
  "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-enhanced-allowances-transitional-protection-notification-regulations-2013",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-enhanced-allowances-transitional-protection-notification-regulations-2013.json",
  "id": "uksi/2013/1741",
  "title": "The Registered Pension Schemes and Relieved Non-UK Pension Schemes ( Enhanced Allowances Transitional Protection) (Notification) Regulations 2013",
  "short_title": "Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Notification) 2013",
  "long_title": "Sections 214 to 226 of the Finance Act 2004 (c. 12) provide for the application of the lifetime allowance charge. Section 48 of the Finance Act 2013 (c. 29) has reduced the level of the lifetime allowance, which applies to determine whether the lifetime allowance charge is applicable, to £1,250,000 from tax year 2014-15 onwards.",
  "citation": "S.I. 2013/1741",
  "type": "uksi",
  "year": "2013",
  "number": "1741",
  "version": "current",
  "date": "2013-07-19",
  "revised": true,
  "valid_from": "2024-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-enhanced-allowances-transitional-protection-notification-regulations-2013/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and interpretation",
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    {
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      "heading": "Citation, commencement and interpretation",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "heading": "Reliance on paragraph 1",
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      "status": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "The paragraph 1 notice",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-enhanced-allowances-transitional-protection-notification-regulations-2013/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Issue of certificate by HMRC",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-enhanced-allowances-transitional-protection-notification-regulations-2013/regulation-5",
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      "status": null,
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    {
      "path": "regulation/6",
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      "heading": "Refusal by HMRC to accept notice",
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    {
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      "heading": "Appeal against refusal to accept notice",
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      "status": null,
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    },
    {
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      "heading": "Incorrect information given in, or in connection with, the paragraph 1 notice",
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      "heading": "Requirement to inform HMRC of a paragraph 1(3) event",
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      "status": null,
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      "path": "regulation/10",
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      "heading": "Replacement of a certificate by HMRC",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-enhanced-allowances-transitional-protection-notification-regulations-2013/regulation-10",
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      "status": null,
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    },
    {
      "path": "regulation/11",
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      "heading": "Revocation of a certificate by HMRC",
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      "path": "regulation/12",
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      "status": null,
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      "heading": "Preservation of documents",
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    {
      "path": "note",
      "kind": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-enhanced-allowances-transitional-protection-notification-regulations-2013/note",
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      "date": "2013-07-23",
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  "outstanding_effects": [],
  "made_under": [
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      "id": "ukpga/2004/12",
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      "provisions": [
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  "changes_made_to": 18,
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  "provenance": {
    "source": "legislation.gov.uk",
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    "retrieved_at": "2026-10-29T00:48:00.235460+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}