{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-5",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Prescribed payments and taxation",
  "text": "A payment by a registered pension scheme that is described in Part 4 of these Regulations—\n(a) is a payment of a prescribed description for the purposes of section 164(1)(f) of the Finance Act 2004; and\n(b) shall be treated as a pension commencement lump sum paid under a registered pension scheme for the purposes of Part 9 of ITEPA 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 636A(1)(a) of ITEPA 2003, which was inserted by paragraph 11 of Schedule 31 to the Finance Act 2004, provides that there is no liability for income tax in respect of a pension commencement lump sum."
    }
  ],
  "outstanding_effects": [
    {
      "type": "excluded",
      "affecting": "uksi/2023/113",
      "affecting_title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2024/1167",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1171/regulation/5",
    "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."
}