{
  "url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010.json",
  "id": "uksi/2010/922",
  "title": "The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010",
  "short_title": "Registered Pension Schemes (Standard Lifetime and Annual Allowances) 2010",
  "long_title": "Part 4 of the Finance Act 2004 (c. 12) (“the Act”) contains provisions relating to the taxation of pension schemes. Chapter 5 of Part 4 of the Act introduced a limit on the amount of an individual’s total pension savings in registered pension schemes which can benefit from tax relief. This limit is known as the standard lifetime allowance (“SLTA”). Section 218 of the Act set the SLTA for the tax year 2006-07 and provided that subsequent allowances would be set by Treasury Order. The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2007 (S.I. 2007/494) (“the 2007 Order”) set the SLTA for the tax years 2007-08 to 2010-11.",
  "citation": "S.I. 2010/922",
  "type": "uksi",
  "year": "2010",
  "number": "922",
  "version": "current",
  "date": "2010-03-24",
  "revised": true,
  "valid_from": "2011-07-19",
  "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-standard-lifetime-and-annual-allowances-order-2010/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Standard lifetime allowance",
      "url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Annual allowance",
      "url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010/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-standard-lifetime-and-annual-allowances-order-2010/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
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      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2010-03-24",
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      "source_url": "https://www.legislation.gov.uk/uksi/2010/922/pdfs/uksi_20100922_en.pdf"
    },
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      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2010-03-24",
      "size": null,
      "url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010/pdf/uksiem_20100922_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/922/pdfs/uksiem_20100922_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/218",
        "section/228"
      ]
    }
  ],
  "changes_made_to": 5,
  "changes_made_to_url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010/changes.json",
  "changes_made_by": 3,
  "changes_made_by_url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/registered-pension-schemes-standard-lifetime-and-annual-allowances-order-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/922",
    "retrieved_at": "2026-10-29T02:46:17.603104+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."
}