{
  "url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/regulation-8",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/regulation-8.json",
  "legislation": "uksi/2022/392",
  "legislation_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011",
  "text": "In regulation 4 (Amendment to the notice)—\n(a) in paragraph (2) after “2” insert “(excluding regulation 2(2))”,\n(b) after paragraph (2) insert—\n“(2A) Where the amount specified in the further notice is £2,000 or less, the individual must confirm in the further notice whether the amount of the individual’s liability to the annual allowance charge for the relevant tax year exceeds £2,000.”, and\n(c) in paragraph (3) for “4 years” substitute “6 years”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/392/regulation/8",
    "retrieved_at": "2026-10-28T22:01:37.821534+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."
}