# The Registered Pension Schemes (Authorised Member Payments) Regulations 2023, Regulation 4: Treatment as pension under Part 9 of ITEPA 2003


A top up payment that is prescribed by regulation 3 shall be treated—
(a) as pension paid to the recipient under a registered pension scheme for the purposes of Part 9 of ITEPA 2003 (pension income), and
(b) for those purposes, as pension accruing in the tax year in which it was paid.

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Source: https://www.legislation.gov.uk/uksi/2023/1012/regulation/4 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-regulations-2023/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.