{
  "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-lifetime-allowance-transitional-protection-amendment-regulations-2013",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-lifetime-allowance-transitional-protection-amendment-regulations-2013.json",
  "id": "uksi/2013/1740",
  "title": "The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013",
  "short_title": "Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) 2013",
  "long_title": "The Finance Act 2011 (c. 11) made changes to the Lifetime Allowance Charge applied to pensions by reducing the Lifetime Allowance. Paragraph 14 of Schedule 18 to that Act provided for transitional protection for the Lifetime Allowance provided that conditions contained within that paragraph are met and a person has served notice on the Commissioners for Her Majesty’s Revenue and Customs of intention to rely on the protection provided by that paragraph (a “paragraph 14 notice”).",
  "citation": "S.I. 2013/1740",
  "type": "uksi",
  "year": "2013",
  "number": "1740",
  "version": "current",
  "date": "2013-07-19",
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    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-lifetime-allowance-transitional-protection-amendment-regulations-2013/introduction",
      "extent": null,
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      "parent": null
    },
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      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-lifetime-allowance-transitional-protection-amendment-regulations-2013/regulation-1",
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      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendments to Schedule 18 to the Finance Act 2011",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-lifetime-allowance-transitional-protection-amendment-regulations-2013/regulation-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment to the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-lifetime-allowance-transitional-protection-amendment-regulations-2013/regulation-3",
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      "heading": "Signature",
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      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-lifetime-allowance-transitional-protection-amendment-regulations-2013/note",
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      "language": null,
      "date": "2013-07-23",
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      "source_url": "https://www.legislation.gov.uk/uksi/2013/1740/pdfs/uksi_20131740_en.pdf"
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      "language": null,
      "date": "2013-07-23",
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      "url": "https://openlegislation.uk/registered-pension-schemes-and-relieved-non-uk-pension-schemes-lifetime-allowance-transitional-protection-amendment-regulations-2013/pdf/uksiem_20131740_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1740/pdfs/uksiem_20131740_en.pdf"
    }
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2011/11",
      "title": "Finance Act 2011",
      "url": "https://openlegislation.uk/finance-act-2011",
      "provisions": [
        "schedule/18/paragraph/15",
        "schedule/18/paragraph/16",
        "schedule/18/paragraph/17"
      ]
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1740",
    "retrieved_at": "2026-10-29T00:48:01.571570+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."
}