{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-11",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-11.json",
  "legislation": "uksi/2009/1171",
  "legislation_title": "The Registered Pension Schemes (Authorised Payments) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "De minimis rule for pension schemes",
  "text": "(1) A payment by a public service pension scheme or an occupational pension scheme if—\n(a) the member has reached the age of 60, but has not reached the age of 75;\n(b) the member—\n(i) is not a controlling director of a sponsoring employer of this or of any related scheme, and\n(ii) is not a person connected to such a person;\n(c) the payment does not exceed £2,000;\n(d) the commutation value of the benefits to which the member is entitled under this and any related scheme does not exceed £2,000 in total;\n(e) the payment extinguishes the member’s entitlement to benefits under this scheme; and\n(f) no recognised transfer was made out of this or any related scheme in respect of the member during the 3 years preceding the date of the payment.\n(2) For the purposes of paragraph (1)(d), the commutation value is equal to the amount of the lump sum that, if paid, would extinguish the member’s entitlement to benefits under the scheme concerned.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/30",
      "affecting_title": "Taxation of Pensions Act 2014"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1171/regulation/11",
    "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."
}