{
  "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-2",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-2.json",
  "legislation": "uksi/2011/1752",
  "legislation_title": "The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Citation, commencement and interpretation",
  "text": "In these Regulations—\n“paragraph 14” means paragraph 14 of Schedule 18 to the Finance Act 2011;\n“paragraph 14(4) event” means an event described in sub-paragraph (4) of paragraph 14;\n“paragraph 14 notice” means a notice of an intention to rely on paragraph 14; and\n“tribunal” means the First-tier Tribunal or, where determined in accordance with the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, the Upper Tribunal.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 11.8.2011, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009/273 (L. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1752/regulation/2",
    "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."
}