# The Registered Pension Schemes (Authorised Payments) Regulations 2009, Regulation 4: Prescribed payments and taxation


A payment by a registered pension scheme that is described in Part 3 of these Regulations, to the extent specified in the regulation concerned—
(a) is a payment of a prescribed description for the purposes of section 164(1)(f) of the Finance Act 2004;
(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
(c) shall be treated for those purposes as pension accruing in the tax year in which it is paid.

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Source: https://www.legislation.gov.uk/uksi/2009/1171/regulation/4 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.