{
  "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011.json",
  "id": "uksi/2011/1752",
  "title": "The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011",
  "short_title": "Registered Pension Schemes (Enhanced Allowances Transitional Protection) 2011",
  "long_title": "Sections 214 to 226 of the Finance Act 2004 make provision for the application of the lifetime allowance charge. Schedule 18 to the Finance Act 2011 (‘Schedule 18’) has reduced the level of the lifetime allowance, which applies to determine whether the lifetime allowance charge is applicable, to £1,500,000 from 2012-13 onwards. Schedule 18 introduces transitional provisions which provide protection from the lifetime allowance charge for those who may already have built up pension savings on the expectation that the lifetime allowance would remain at the current level of £1,800,000. These Regulations provide how individuals may give notice of whether they intend to rely on that transitional protection and make provision for supplementary and incidental matters.",
  "citation": "S.I. 2011/1752",
  "type": "uksi",
  "year": "2011",
  "number": "1752",
  "version": "current",
  "date": "2011-07-20",
  "revised": true,
  "valid_from": "2024-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Reliance on paragraph 14",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "The paragraph 14 notice",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Issue of certificate by Her Majesty’s Revenue and Customs",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Refusal by Her Majesty’s Revenue and Customs to accept notice",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Appeal against refusal to accept notice",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Incorrect information given in, or in connection with, the paragraph 14 notice",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Requirement to inform Her Majesty’s Revenue and Customs of a paragraph 14(4) event",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Replacement of a certificate by Her Majesty’s Revenue and Customs",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Revocation of a certificate by Her Majesty’s Revenue and Customs",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Appeal against revocation or replacement of a certificate",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Preservation of documents",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2011-07-22",
      "size": 56746,
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/pdf/uksi_20111752_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/1752/pdfs/uksi_20111752_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2011-07-22",
      "size": 25906,
      "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/pdf/uksiem_20111752_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/1752/pdfs/uksiem_20111752_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2011/11",
      "title": "Finance Act 2011",
      "url": "https://openlegislation.uk/finance-act-2011",
      "provisions": [
        "schedule/18/paragraph/14"
      ]
    },
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/251"
      ]
    }
  ],
  "changes_made_to": 20,
  "changes_made_to_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/changes.json",
  "changes_made_by": 13,
  "changes_made_by_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1752",
    "retrieved_at": "2026-10-29T02:01:26.261165+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."
}