The Registered Pension Schemes (Provision of Information) Regulations 2006

[^key-861f3a1012b522587692d1894d6ffdf3]: Words in reg. 16(1) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 35(4)(12) (with Sch. 1 para. 35(7)(11))

[^key-e3fdeb608c823a22c1deeecc347f39fa]: Words in reg. 17(1) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 35(5)(12) (with Sch. 1 para. 35(7)(11))

[^key-fe8364151fac51c718916a001b987256]: Words in reg. 17(2) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 35(6)(12) (with Sch. 1 para. 35(7)(11))

[^key-4360cb70de889f20a4057b629099e5ab]: Words in reg. 17(4) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 35(6)(12) (with Sch. 1 para. 35(7)(11))

[^key-2b89e5cd48cc4c87b3e3b321546945ed]: Words in reg. 14ZC heading substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 8(a)

[^key-65b961fb51ea04f8533e5b43a9557d38]: Words in reg. 14ZC(1)(a) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 8(b)

[^key-76a9aaec7a3cbd85e3377458e300a787]: Words in reg. 14ZC(2) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 8(c)

[^key-45317b4715b9f20a7efec567ea7b13aa]: Words in reg. 14ZE heading inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 9(a)

[^key-bf14b8081da3be3183e4ebc1d9483047]: Word in reg. 14ZE(1)(a) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 9(b)

[^key-b01f8ed7554688618dc983bc2865c613]: Reg. 14ZE(1)(b) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 9(b)

[^key-112b76f19c055fb3a543f799e4988a05]: Reg. 14ZE(1)(b) renumbered as reg. 14ZE(1)(c) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 9(c)

[^key-2feb0a82b9ff2c8ee5cbe744cb02d9bd]: Words in reg. 14ZE(1)(c) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 9(c)

[^key-11a2e814c3129610107861e32c7a0f3d]: Words in reg. 14ZE(2)(a) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 9(d)

[^key-e3dca6eed6e6bd555a9f7a1b4b49e7e0]: Words in reg. 14ZE(3)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 9(e)

[^key-2cddcaf9e779a4f365b4f33e91d124ac]: Words in reg. 14ZE(4)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 9(f)

[^key-5a748ed77e3493952d11450fca8a0801]: Words in reg. 3(1) Table entry 22 inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 90(2), 91(a) (with Sch. 1 para. 91(b))

[^key-0ff8d4dd5f4b8df90b27a2ac0f3832f4]: Reg. 3(1) Table entry 23 inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 90(3), 91(a) (with Sch. 1 para. 91(b))

[^key-d6549a4e94b965a29b0109870df9731a]: Words in reg. 3(1) Table entry 13 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 3(2)(a)

[^key-bc7aee1098706c7b4e1dcee021f8a862]: Words in reg. 3(1) Table entry 13 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 3(2)(b)

[^key-49d7be2fa077e833fea0d464497e3ae0]: Words in reg. 3(1) Table entry 14 substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 3(3)

[^key-62eccb8e1cb826b22be74e965963579a]: Regs. 17B, 17C inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015 (S.I. 2015/1455), regs. 1(1)(3), 11

[^key-ecc5ca6fbb38f8ee2b76cabed1c339f4]: Words in reg. 14(2)(c) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015 (S.I. 2015/1455), regs. 1(1)(2), 6

[^key-a481c7031afcd4440cf41af7476a895f]: Words in reg. 14ZA(4)(b)(ii) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015 (S.I. 2015/1455), regs. 1(1)(2), 7

[^key-788574b319df6472a8f597bc8da483ff]: Words in reg. 14ZB(6) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015 (S.I. 2015/1455), regs. 1(1)(2), 8

[^key-a292ec117e89357fb8233f2580726955]: Words in reg. 14ZD(8) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015 (S.I. 2015/1455), regs. 1(1)(2), 9

[^key-ae1dba6e032db2a653d2b32ba724d230]: Words in reg. 14ZE(6) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015 (S.I. 2015/1455), regs. 1(1)(2), 10

[^key-aaad07c7702eb4149dd97031324320ab]: Reg. 14A(1A) inserted (6.4.2016) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2016 (S.I. 2016/308), regs. 1, 2

[^key-0b051f413102ac00b59693cba8ddfbc9]: Reg. 11 heading: comma substituted for word (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 25(4)(a)

[^key-0de21878ac7af6946b9e7759920bd530]: Words in reg. 11 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 25(4)(b)

[^key-da2c26c61dc0fb1071711b44b2af435c]: Words in reg. 2(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 23(a)

[^key-151ee1e946d5c12c5769678110de4f5b]: Words in reg. 2(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 23(b)

[^key-cbb3b3e8b83e0678b582107040379820]: Reg. 11(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 25(3)

[^key-e2f94b1b22996a06383ef249b41a37d6]: Reg. 11(1)(d) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 25(2)(b)

[^key-3937a43835ee6bb6c987563a72467740]: Word in reg. 11(1)(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 4 para. 25(2)(a)

[^key-222876bff97a1114278357756d49dcab]: Reg. 14C inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 26

[^key-a96c30a02d8941a3f5479f24932403bb]: Regs. 10A, 10B inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017 (S.I. 2017/11), regs. 1(1), 3

[^key-ba2a38a4374ff2e87ae7ec116b5cf4c3]: Words in reg. 14A(12) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017 (S.I. 2017/11), regs. 1(1), 5

[^key-8e5b88f9a76b234c256b4a4a10c81874]: Words in reg. 14A(1A)(d) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017 (S.I. 2017/11), regs. 1(1), 4(a)

[^key-9227490a79ffbb89bfbd87d7b04827f0]: Word in reg. 14A(1A)(d) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017 (S.I. 2017/11), regs. 1(1), 4(b)

[^key-217dd6af8f7efaaf44db8c79e3f5e66f]: Reg. 14A(1)(f) and word omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017 (S.I. 2017/11), regs. 1(1), 4(c)

[^key-aab8b5b8046c5dbc8fd8b9b1b30b987e]: Reg. 11BB inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(5) (with Sch. 4 para. 24(8))

[^key-e13f9343304622b68a1ddef01ab9465d]: Reg. 12A inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(6) (with Sch. 4 para. 24(8))

[^key-3b535dbb35788b2d9a74223b579c213f]: Reg. 14ZCA inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(7) (with Sch. 4 para. 24(8))

[^key-3947a828aabb7d64012f6635154f947d]: Words in reg. 3(1) Table entry 9 inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(2)(a) (with Sch. 4 para. 24(8))

[^key-df2644ae8bb21a50c7826b63df0b82ab]: Words in reg. 3(1) Table entry 9 inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(2)(b) (with Sch. 4 para. 24(8))

[^key-a9ad1999dc458569fd4c849fb674369a]: Words in reg. 3(7) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(3) (with Sch. 4 para. 24(8))

[^key-9786b9fc1685c1001d012aa932da3d87]: Reg. 11BA(2)(a)(vi)(vii) omitted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by virtue of Finance Act 2017 (c. 10), Sch. 4 para. 24(4)(a) (with Sch. 4 para. 24(8))

[^key-79e850f21eab9f9c9afe3fff63ecaa1b]: Reg. 11BA(2)(aa)-(ac) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(4)(b) (with Sch. 4 para. 24(8))

[^key-8620250a4cc82edd515089b71d694f99]: Reg. 11BA(2)(c) and word inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(4)(c) (with Sch. 4 para. 24(8))

[^key-aa4d34f48b89fe4d19e605e34dae4e3a]: Reg. 3(8) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/5), regs. 1(1), 3(b)

[^key-cb9c5b7c70075ac0cb0c8194be8d2b19]: Reg. 3(1) Table entry 20A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/5), regs. 1(1), 3(a)

[^key-590fc8364201326570130e60bb2fc56a]: Reg. 14A(10)(e) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/5), regs. 1(1), 5(c)

[^key-1230a6e3c287a2813198c8b707d56711]: Reg. 14D inserted (6.4.2022) by The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/392), regs. 1, 5

[^key-ac02b72155628ffeb9b2891ccd92aaa7]: Reg. 15B inserted (6.4.2022) by The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/392), regs. 1, 6

[^key-4e91d5116d32672b9846ecc13956eeec]: Reg. 3(9) inserted (6.4.2022) by The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/392), regs. 1, 3(b)

[^key-6c05bea1ac5bd2b929d98d01c4e4030c]: Word in reg. 3(6)(b) inserted (6.4.2022) by The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/392), regs. 1, 3(a)

[^key-0ed5180878b8e4def47fd126d1443140]: Reg. 14A(6A)-(6E) inserted (6.4.2022) by The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/392), regs. 1, 4(b)

[^key-7fc2cdaff6a253b93629f66f2017f959]: Words in reg. 14A(4) substituted (6.4.2022) by The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/392), regs. 1, 4(a)

[^key-e513aacb0993551af7c3c2c9ad0cf468]: Reg. 3 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 5 (with reg. 1(3))

[^key-6eb90cfed0f764573f57c85ee02a74f3]: Reg. 14C(1)(c) excluded (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 39 (with reg. 1(3))

[^key-2235553e96b20dff7fec5d66421a6928]: Reg. 14A modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 6 (with reg. 1(3))

[^key-246f256b220d2efbfc5ab02cc0936c28]: Reg. 14B modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 7 (with reg. 1(3)) (as amended (14.9.2023) by S.I. 2023/912, regs. 1(2), 22 (with reg. 1(3)))

[^key-b8f8f288be759b9d4b1a89aa774245d3]: Regulations modified (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 124, 128 (as amended by S.I. 2024/356, regs. 1, 4)

[^key-14d97c48f52b4d813adcd73189ddc623]: Reg. 7 heading substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 107(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-ba74df230b4b51dde9f9f27b68a41a05]: Words in reg. 11 heading substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-a17b91b33c273ebe7552ce31fcc1096b]: Words in reg. 14 heading substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 117(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-33ba3b36176deb9cd77a98d77a3216ef]: Words in reg. 2(1) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 105(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-5e5cf8a5093b3d3e090f8c3ed0b8853e]: Words in reg. 2(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 105(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-7f7051aafabc38df41ce73cf2b27f0ae]: Reg. 3 Table entry 24 substituted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(3)

[^key-f580255d0fff477fe3c51f351dfc5ad2]: Reg. 3(1) Table entry 2 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-f3974a7ba865cd976216257d0a022466]: Reg. 3(1) Table entry 6 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-f9cbb27f18cb110235d925ac476a2740]: Reg. 3(1) Table entry 7 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-519441466dc225327479deb3bb67c10d]: Reg. 3(1) Table entry 8 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-947046dbc53ce8f3147d85706c027351]: Reg. 3(1) Table entry 9 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(e), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-0590aae5b083ad921e4ed55f9a0d8c4a]: Reg. 3(10)-(17) inserted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(4)

[^key-aae76b2acf841df10975d8fa7c42ec16]: Reg. 7(1) substituted for reg. 7(1)(2) (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 107(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-2273df0b4bcd3483f7c4965bea8cd240]: Reg. 7(5) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 107(6), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-cc491f8909c283c85259ec0170cb4bd0]: Words in reg. 7(3)(a) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 107(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-19d221831c2e909b8a0b397375b99d4e]: Reg. 7(4) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 107(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-696f4ebe24acf253038dfcaa67a3b068]: Words in reg. 8(1) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 108(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-3618e92650ecae6f7f9bf7e0ff48bdeb]: Words in reg. 8(3) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-07887b3d1f0d0acec42dba115849f96e]: Word in reg. 8(3) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(d)(i), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-fca161f3e197a97734dfef3a2b9a33ab]: Words in reg. 8(3) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(d)(iii), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-b9de4533f135810b00ce58e3e83e9aba]: Reg. 8(2A) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 108(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-7c900bde8f7e028462b5b1599af0b4cb]: Reg. 8(2B) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 108(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-3ac6b21017acc6618ddb6f420e00c4be]: Words in reg. 8(2) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(3)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-0587604e8d866f1b6b8b4e8c4985570a]: Words in reg. 8(3)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-6e41ba9fe5773e89a5acf1b1c8b59570]: Words in reg. 8(3)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-385bd188f2b560ca93c08b8b4268113f]: Words in reg. 8(3) substituted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(5)(b)(i)

[^key-1653e5eafbd51a972625568caabbd1e2]: Words in reg. 8(3) inserted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(5)(b)(ii)

[^key-e3a2e9fee1dda79737b286c10da972c2]: Words in reg. 9(2) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 109(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-65bbd7a5fd8694a06473ecd6eaec2b1a]: Words in reg. 9(2)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 109(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-a8127122b133f111945af566edfe1341]: Words in reg. 9(2)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 109(2)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-ede16e2141c8be3866ec23ce9b50fe5c]: Words in reg. 10(1)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-cbef82b78b56a2a0b4513cf6ca91a268]: Words in reg. 10(1)(b) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-191bce8c5dc2c1ec192cfadfd296d8dc]: Words in reg. 10(3) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(6), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-e576fd38d9bc73a9d7740522281b8bb5]: Words in reg. 10(5) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(6), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-6787f84be018f64dad7c9761f9824cc5]: Reg. 10(1A) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-755c54ebd29937a890a6c3776ba5c0aa]: Reg. 10(2A) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-be54d2b33f1011c77535d9a4284099b2]: Reg. 10(1B) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-92d2090d0693ac22c0d3509d55ae3b7d]: Reg. 10(2B) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-9b770b3e775333b96733f184b1dc07ac]: Reg. 10(2)(aa) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(4)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-333a29f69ac5f48f008f152d8c0be335]: Reg. 10(2)(ba)(bb) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(4)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-066f3a8704bcec1d7f184f1a998483a0]: Words in reg. 10(2)(b) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(4)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-f73557558bda5a92fa3eeb84ca446a0a]: Words in reg. 10(2)(d) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(4)(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-9ec7823aa79c4cb3cbd14fd5cff3fcf2]: Reg. 11(1A) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-2653b3c47b90caddaa33b4b5de955dd4]: Words in reg. 11(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(3)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-ae45068fd3d428879072d59d1f59c99a]: Words in reg. 11(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(3)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-985322bf80d98960ba7438e483f03129]: Word in reg. 11(1)(a) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 111(3)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-8931279198bc8800fca07e389840a110]: Words in reg. 11(2)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-03e5c5eaf6f3cace05436b59bc441707]: Reg. 11B omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 112, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-dce89d8b3030abaf1fcf1728d21352aa]: Reg. 11BA(2)(ad) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 113, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-721ea41dd853ade5322cc9bdb2ef7d4e]: Word in reg. 11BB(1)(b)(i) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 114(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-fda52476c6ef0bb5e44aee9267133c9f]: Words in reg. 11BB(1)(b)(ii) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 114(b)(i), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-456e0f4d3215b5cb240825af348a9fc2]: Words in reg. 11BB(1)(b)(ii) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 114(b)(ii), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-a0bab1b4f58d6e413331391e086e97af]: Reg. 12 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 115, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-6dbe29026916abe3ebf0f43e6d8a3a49]: Word in reg. 12A heading inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-4fe79155f19119c213b4cb54d21e68a5]: Words in reg. 12A(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(3)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-63e27926a5efa54df52fddceb247ad49]: Reg. 12A(1)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(3)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-44d59f71f10473030af0c1e4094381d0]: Words in reg. 12A(2) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(4)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-8c8b627d0f3cb028d8f855287a10f3f5]: Reg. 12A(2)(ba) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(4)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-741fa94a285d52629d7de7933d3a6225]: Words in reg. 12A(2)(b) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(4)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-0a16ce6269dfe7795dcaf34de833604e]: Words in reg. 12A(3) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-b7de5812e2229d6b4ebf10528f981dee]: Reg. 14(2)(ba) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(6)

[^key-35c8cb78b026ce5d8c10ef9fb2009cea]: Words in reg. 14(2)(c) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 117(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-abde51b5cdbb7f2a43803af87d481dfa]: Words in reg. 14(1)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 117(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-4cc843c6cae5dcd5892ca4f0c8a80580]: Words in reg. 14(3) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 117(5)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-ae543f5ed38b56cd162fff2af5d8cfbd]: Words in reg. 14(3)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 117(5)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-b31f4268798c4d581130052e23e5bf49]: Words in reg. 14(3)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 117(5)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-3727fd4b5e1c62664c2e5c6e8d9ac76e]: Sum in reg. 14ZA(3)(b) substituted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(7)

[^key-394385bf6061779a3d494a9c9c4c8a48]: Words in reg. 14ZCA(2)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 118(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-e4413e9f726bd4fb3bf727ca30110561]: Reg. 14ZCA(2)(b)(c) substituted for reg. 14ZCA(2)(b) (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 118(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-4132251b480ebe1284ae69edc7a840ee]: Words in reg. 15(2) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 119(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

[^key-58f6262eb3615e0fa1b62cb0f962fe56]: Words in reg. 15(2)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 119(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)