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The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024

S.I. 2024/1012 · Made 7 October 2024

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INCOME TAX

Made 7th October 2024

Laid before the House of Commons 9th October 2024

Coming into force 18th November 2024

The Treasury make these Regulations in exercise of the powers conferred by paragraphs 133 and 134 of Schedule 9 to the Finance Act 2024f1.

Annotations to the whole text

Footnotes

f1

2024 c. 3. In these footnotes, a reference to “FA” followed by a year is to a Finance Act of that year and a reference to “F(No. 2)A” followed by a year is to Finance (No. 2) Act of that year.

Contents

  1. Part 1: Introductory
  2. 1Citation and commencement
  3. Part 2: Amendments of primary legislation
  4. 2TMA 1970
  5. 3Chapter 15A of Part 9 of ITEPA 2003
  6. 4Chapter 1 of Part 11 of ITEPA 2003
  7. 5Sections 239 and 255 of FA 2004
  8. 6Schedule 29 to FA 2004
  9. 7Schedule 32 to FA 2004
  10. 8Schedule 36 to FA 2004
  11. 9Pensions Act 2004
  12. 10The Pensions (Northern Ireland) Order 2005
  13. 11Pensions Act 2008
  14. 12Pensions (No. 2) Act (Northern Ireland) 2008
  15. 13Schedule 18 to FA 2011
  16. 14Schedule 22 to FA 2013
  17. 15Schedule 6 to FA 2014
  18. 16Schedule 4 to FA 2016
  19. 17Schedule 9 to FA 2024
  20. Part 3: Amendments of subordinate legislation
  21. 18The Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997
  22. 19The Pension Protection Fund (Compensation) Regulations 2005
  23. 20The Pension Protection Fund (Compensation) Regulations (Northern Ireland) 2005
  24. 21The Registered Pension Schemes (Accounting and Assessment) Regulations 2005
  25. 22The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
  26. 23The Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006
  27. 24The Registered Pension Schemes (Provision of Information) Regulations 2006
  28. 25The Taxation of Pension Schemes (Transitional Provisions) Order 2006
  29. 26The Pension Protection Fund (Tax) Regulations 2006
  30. 27The Financial Assistance Scheme (Tax) Regulations 2010
  31. 28The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc) Regulations 2011
  32. 29The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc.) Regulations (Northern Ireland) 2011
  33. 30The Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011
  34. 31The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
  35. Signature
  36. Explanatory note