{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009.json",
  "id": "uksi/2009/1171",
  "title": "The Registered Pension Schemes (Authorised Payments) Regulations 2009",
  "short_title": "Registered Pension Schemes (Authorised Payments) 2009",
  "long_title": "These Regulations provide that a variety of payments will be authorised payments when made by pension schemes to or in respect of their members. The payments will accordingly not attract the tax charges that apply when a registered pension scheme makes an unauthorised payment. The payments concerned fall into two broad categories: commutation payments that are not otherwise permitted by the rules in the Finance Act 2004 (“FA 2004”) and pensions or lump sums paid or overpaid in error.",
  "citation": "S.I. 2009/1171",
  "type": "uksi",
  "year": "2009",
  "number": "1171",
  "version": "current",
  "date": "2009-05-06",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 51,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "INTRODUCTION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed payments and taxation",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Prescribed payments and taxation",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Prescribed payments and taxation",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "COMMUTATION PAYMENTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Payment after relevant accretion",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Meaning of “relevant accretion”",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Payments under the Financial Services Compensation Scheme",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Payments to or in respect of members who were untraceable",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Payments to members receiving annuities",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "De minimis rule for pension schemes",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Payments by larger pension schemes",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "PENSION ERRORS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Pensions paid in error",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Pensions paid after discovery of error",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Pensions continuing to be paid after death",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Payments of arrears of pension after death",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "LUMP SUM ERRORS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Commencement lump sums based on pension errors",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Commencement lump sums paid in error – money purchase arrangements",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Commencement lump sums paid after death",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2009-05-08",
      "size": null,
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/pdf/uksi_20091171_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/1171/pdfs/uksi_20091171_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2009-05-08",
      "size": null,
      "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/pdf/uksiem_20091171_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/1171/pdfs/uksiem_20091171_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "modified",
      "affected_provisions": "reg. 6",
      "affecting": "nisr/2023/132",
      "affecting_title": "The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023",
      "affecting_provisions": "reg. 44(8)(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 3A",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "Sch. 5 para. 6"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 8(1)(a)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 10(3)(b)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 11(1)(c)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 11(1)(d)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(c)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 11A(1)(b)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 11A(2)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(d)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 12(1)(e)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 12(4)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(e)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 6(1)(b)",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014",
      "affecting_provisions": "s. 42(6)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 11(1)(a)",
      "affecting": "ukpga/2014/30",
      "affecting_title": "Taxation of Pensions Act 2014",
      "affecting_provisions": "Sch. 1 para. 73(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 11A(1)(a)",
      "affecting": "ukpga/2014/30",
      "affecting_title": "Taxation of Pensions Act 2014",
      "affecting_provisions": "Sch. 1 para. 73(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(1)(c)",
      "affecting": "ukpga/2014/30",
      "affecting_title": "Taxation of Pensions Act 2014",
      "affecting_provisions": "Sch. 1 para. 73(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 10",
      "affecting": "ukpga/2014/30",
      "affecting_title": "Taxation of Pensions Act 2014",
      "affecting_provisions": "Sch. 1 para. 73(2)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 18(5)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(6)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 3A",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(2)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 7(3)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(3)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 7(3A)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(3)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 16(5)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 16(6)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 17(4)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(5)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 17(5)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(5)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 18(4)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(6)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 19(2)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(7)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 19(3)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(7)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 20(1)(b)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 9 para. 42(8)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 16(1)(b)",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
      "affecting_provisions": "reg. 8(6)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 7(3A)",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
      "affecting_provisions": "reg. 8(2)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 9",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
      "affecting_provisions": "reg. 8(3)"
    },
    {
      "type": "sum substituted for words",
      "affected_provisions": "reg. 10(3)(b)",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
      "affecting_provisions": "reg. 8(4)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 11(1)(a)",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
      "affecting_provisions": "reg. 8(5)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 12(1)(c)",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
      "affecting_provisions": "reg. 8(5)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Pt. 5",
      "affecting": "uksi/2012/1881",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) (No.2) Regulations 2012",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 1(2)(c) and word",
      "affecting": "uksi/2012/1881",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) (No.2) Regulations 2012",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 5A",
      "affecting": "uksi/2012/1881",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) (No.2) Regulations 2012",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "uksi/2012/1881",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) (No.2) Regulations 2012",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 11A",
      "affecting": "uksi/2012/522",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2012",
      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 7(5)",
      "affecting": "uksi/2013/1818",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2013",
      "affecting_provisions": "reg. 2(3)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 20(5)(6)",
      "affecting": "uksi/2013/1818",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2013",
      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Pt. 6",
      "affecting": "uksi/2017/397",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 1(2)(d) and word",
      "affecting": "uksi/2017/397",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 5B",
      "affecting": "uksi/2017/397",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "uksi/2017/397",
      "affecting_title": "The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "excluded",
      "affected_provisions": "reg. 5",
      "affecting": "uksi/2023/113",
      "affecting_title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023",
      "affecting_provisions": "reg. 24(5)"
    },
    {
      "type": "excluded",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/2023/113",
      "affecting_title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023",
      "affecting_provisions": "reg. 20(4) 22(3) 25(5) 26(6)"
    },
    {
      "type": "excluded",
      "affected_provisions": "reg. 4",
      "affecting": "uksi/2023/113",
      "affecting_title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023",
      "affecting_provisions": "reg. 23(3)"
    },
    {
      "type": "excluded",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/2023/912",
      "affecting_title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
      "affecting_provisions": "reg. 9(3)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 19A 19B",
      "affecting": "uksi/2024/1167",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024",
      "affecting_provisions": "reg. 5(4)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 5ZA",
      "affecting": "uksi/2024/1167",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024",
      "affecting_provisions": "reg. 5(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5",
      "affecting": "uksi/2024/1167",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024",
      "affecting_provisions": "reg. 5(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/164"
      ]
    }
  ],
  "changes_made_to": 51,
  "changes_made_to_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1171",
    "retrieved_at": "2026-10-29T03:12:22.608225+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."
}