{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-no2-regulations-2012/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-no2-regulations-2012/regulation-4.json",
  "legislation": "uksi/2012/1881",
  "legislation_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) (No.2) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-no2-regulations-2012",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Registered Pension Schemes (Authorised Payments) Regulations 2009",
  "text": "After regulation 5 (prescribed payments and taxation) insert—\n“5A. A payment by a registered pension scheme that is described in Part 5 of these Regulations—\n(a) is a payment of a prescribed description for the purposes of section 164(1)(f) of the Finance Act 2004; and\n(b) shall be treated as a short service refund lump sum for the purposes of Part 9 of ITEPA 2003.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“ITEPA 2003” is defined by section 280 of the Finance Act 2004 as the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Part 9 of that Act was amended by paragraphs 1 and 11 of Schedule 31 to the Finance Act 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1881/regulation/4",
    "retrieved_at": "2026-10-29T01:24:57.438367+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."
}