{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-regulations-2013/note",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-regulations-2013/note.json",
  "legislation": "uksi/2013/1818",
  "legislation_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nContracting out in relation to defined contribution pension schemes was abolished from 6th April 2012. The Finance Act 2013 (c. 29) made amendments to the pensions tax legislation in the Finance Act 2004 (c. 12) (“FA 2004”) to reflect this. These Regulations amend the Registered Pension Schemes (Authorised Payments) Regulations 2009 (S.I. 2009/1171) for the same reason.\nRegulation 2(2) amends regulation 20 of S.I. 2009/1171 to make it clear that incentive payments and age-related rebates paid by Her Majesty’s Revenue and Customs and “minimum payments” made by employers to registered pension schemes and recovered from employees are “member’s contributions” for the purpose of the limit on part refund payments relating to short service. This reflects the repeal of sections 188(3)(c) and 188(6) of FA 2004 and the amendment of paragraph 5 of Schedule 29 to that Act and is effective on the date that amendment comes into force: under regulation 1, regulation 2(2) has retrospective effect from 6th April 2013. Power to make legislation with retrospective effect is contained in section 282(A1) of FA 2004, which allows regulations made under Part 4 of FA 2004 to include provision having effect in relation to times before they are made if that provision does not increase any person’s liability to tax.\nRegulation 2(3) removes the reference to “minimum contributions” in regulation 7 of S.I. 2009/1171. Entitlement to “minimum contributions” ceased from 6th April 2012 so they no longer need to be excluded from the definition of “relevant accretion”. Under regulation 1, regulation 2(3) has effect from 6th April 2015, in line with the repeal of section 188(3)(c) of FA 2004.\nA Tax Information and Impact Note concerning this instrument was published on 11th December 2012 alongside the draft Finance Bill 2013 clauses and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1818/note",
    "retrieved_at": "2026-10-29T00:47:11.549387+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."
}