# The Registered Pension Schemes (Authorised Payments) (Amendment) (No.2) Regulations 2012, Regulation 4: Amendments to the Registered Pension Schemes (Authorised Payments) Regulations 2009


After regulation 5 (prescribed payments and taxation) insert—
“5A. A payment by a registered pension scheme that is described in Part 5 of these Regulations—
(a) is a payment of a prescribed description for the purposes of section 164(1)(f) of the Finance Act 2004; and
(b) shall be treated as a short service refund lump sum for the purposes of Part 9 of ITEPA 2003.”.

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Source: https://www.legislation.gov.uk/uksi/2012/1881/regulation/4 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-no2-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.