{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-regulations-2023/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-regulations-2023/regulation-4.json",
  "legislation": "uksi/2023/1012",
  "legislation_title": "The Registered Pension Schemes (Authorised Member Payments) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-regulations-2023",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Treatment as pension under Part 9 of ITEPA 2003",
  "text": "A top up payment that is prescribed by regulation 3 shall be treated—\n(a) as pension paid to the recipient under a registered pension scheme for the purposes of Part 9 of ITEPA 2003 (pension income), and\n(b) for those purposes, as pension accruing in the tax year in which it was paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1012/regulation/4",
    "retrieved_at": "2026-10-28T21:40:30.992763+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."
}