{
  "url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026.json",
  "id": "uksi/2026/671",
  "title": "The Registered Pension Schemes (Net Pay Arrangements) Regulations 2026",
  "short_title": "Registered Pension Schemes (Net Pay Arrangements) 2026",
  "long_title": "These Regulations amend section 193A of the Finance Act 2004 (c. 12). Section 193A requires the Commissioners for His Majesty’s Revenue and Customs (HMRC) to make top-up payments directly to individuals who save into an occupational pension scheme under net pay arrangements, in order to reduce disparities with occupational pension schemes administered under relief at source arrangements.",
  "citation": "S.I. 2026/671",
  "type": "uksi",
  "year": "2026",
  "number": "671",
  "version": "current",
  "date": "2026-06-22",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026/introduction",
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    },
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      "path": "regulation/2",
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      "number": "2",
      "heading": "Net pay arrangements: disparity with relief at source",
      "url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026/note",
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    }
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      "date": "2026-06-23",
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      "source_url": "https://www.legislation.gov.uk/uksi/2026/671/pdfs/uksi_20260671_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
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      "language": null,
      "date": "2026-06-23",
      "size": 487926,
      "url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026/pdf/uksiem_20260671_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2026/671/pdfs/uksiem_20260671_en_001.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/193A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026/changes.json",
  "changes_made_by": 4,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/671",
    "retrieved_at": "2026-10-28T20:59:31.943072+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."
}