{
  "url": "https://openlegislation.uk/temporary-non-residence-miscellaneous-amendments-regulations-2013/regulation-3",
  "json_url": "https://openlegislation.uk/temporary-non-residence-miscellaneous-amendments-regulations-2013/regulation-3.json",
  "legislation": "uksi/2013/1810",
  "legislation_title": "The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/temporary-non-residence-miscellaneous-amendments-regulations-2013",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Pensions Schemes (Taxable Property Provisions) Regulations 2006",
  "text": "(1) The Pensions Schemes (Taxable Property Provisions) Regulations 2006 are amended as follows.\n(2) In regulation 10 (scheme chargeable payment on income and gains from non-UK taxable property)—\n(a) in paragraph (3) for ‘subject to paragraphs (4) to (6)’, substitute ‘subject to paragraphs (4) and (5)’,\n(b) for paragraph (5) substitute—\n“(5) Where a member is temporarily non-resident at a time when a scheme chargeable payment would, but for this regulation, be treated as made by virtue of section 185F, that member shall be liable to the property enjoyment scheme sanction charge so far as relating to that scheme chargeable payment, as if that scheme chargeable payment were treated as made in the period of return.”,\n(c) omit paragraph (6),\n(d) in paragraph (7) for “renewed residence period” substitute “period of return”, and\n(e) after paragraph (7) insert—\n“(8) In this regulation—\n(a) “period of return” has the meaning given in paragraph 115 of Schedule 45 to the Finance Act 2013 (statutory residence test: anti-avoidance),\n(b) “temporarily non-resident” has the meaning given in paragraph 110 of that Schedule.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/1958; amended by S.I. 2013/605."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 185F was inserted by paragraphs 2 and 6 of Schedule 21 to the Finance Act 2006."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2013 c. 29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1810/regulation/3",
    "retrieved_at": "2026-10-29T00:47:16.635867+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."
}