{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no2-regulations-2011",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no2-regulations-2011.json",
  "id": "uksi/2011/1797",
  "title": "The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011",
  "short_title": "Registered Pension Schemes (Provision of Information) 2011",
  "long_title": "These Regulations amend the Registered Pension Schemes (Provision of Information) Regulations 2006 (S.I. 2006/567) (“the Principal Regulations”). These provisions are consequential on the following amendments to Part 4 of the Finance Act 2004 (“FA 2004”) made by the Finance Act 2011:amendments which reduce the annual allowance for pension savings from £255,000 to £50,000 from the 2011-12 tax year.amendments which remove certain tax rules that require members of registered pension schemes to secure an income, usually by buying an annuity, by age 75. The concepts of an “unsecured pension” and an “alternatively secured pension” are replaced with the concept of a “drawdown pension”.amendments which enable members of registered pension schemes or their dependants, who meet the “flexible drawdown conditions”, chiefly a minimum annual income requirement of £20,000, to be able to access the whole of their funds as pension income without a limit on annual withdrawal.amendments which reduce the lifetime allowance from £1,800,000 to £1,500,000 with effect from 6th April 2012. Transitional protection (“fixed protection”) is provided for individuals who think they are likely to exceed the reduced lifetime allowance of £1,500,000 when they become entitled to their benefits and who would otherwise face a lifetime allowance charge on the excess. Individuals must apply for fixed protection before 6th April 2012.",
  "citation": "S.I. 2011/1797",
  "type": "uksi",
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