{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Prescribed payments and taxation",
  "text": "A payment by a registered pension scheme that is described in Part 3 of these Regulations, to the extent specified in the regulation concerned—\n(a) is a payment of a prescribed description for the purposes of section 164(1)(f) of the Finance Act 2004;\n(b) shall be treated as pension paid to the recipient under a registered pension scheme for the purposes of Part 9 of ITEPA 2003; and\n(c) shall be treated for those purposes as pension accruing in the tax year in which it is paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "excluded",
      "affecting": "uksi/2023/113",
      "affecting_title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1171/regulation/4",
    "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."
}