{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-regulations-2017/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-regulations-2017/regulation-4.json",
  "legislation": "uksi/2017/397",
  "legislation_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-amendment-regulations-2017",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Registered Pension Schemes (Authorised Payments) Regulations 2009",
  "text": "After regulation 5A insert—\n“5B. A payment by a registered pension scheme that is described in Part 6 of these Regulations is a payment of a prescribed description for the purposes of section 164(1)(f) of the Finance Act 2004.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulations 5A and 20 were inserted by S.I. 2012/1881."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/397/regulation/4",
    "retrieved_at": "2026-10-28T23:12:47.308192+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."
}