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

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  1. Introductory Text

  2. Part 1 Introductory

    1. 1.Citation and commencement

  3. Part 2 Amendments of primary legislation

    1. 2.TMA 1970

    2. 3.Chapter 15A of Part 9 of ITEPA 2003

    3. 4.Chapter 1 of Part 11 of ITEPA 2003

    4. 5.Sections 239 and 255 of FA 2004

    5. 6.Schedule 29 to FA 2004

    6. 7.Schedule 32 to FA 2004

    7. 8.Schedule 36 to FA 2004

    8. 9.Pensions Act 2004

    9. 10.The Pensions (Northern Ireland) Order 2005

    10. 11.Pensions Act 2008

    11. 12.Pensions (No. 2) Act (Northern Ireland) 2008

    12. 13.Schedule 18 to FA 2011

    13. 14.Schedule 22 to FA 2013

    14. 15.Schedule 6 to FA 2014

    15. 16.Schedule 4 to FA 2016

    16. 17.Schedule 9 to FA 2024

  4. Part 3 Amendments of subordinate legislation

    1. 18.The Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997

    2. 19.The Pension Protection Fund (Compensation) Regulations 2005

    3. 20.The Pension Protection Fund (Compensation) Regulations (Northern Ireland) 2005

    4. 21.The Registered Pension Schemes (Accounting and Assessment) Regulations 2005

    5. 22.The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006

    6. 23.The Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006

    7. 24.The Registered Pension Schemes (Provision of Information) Regulations 2006

    8. 25.The Taxation of Pension Schemes (Transitional Provisions) Order 2006

    9. 26.The Pension Protection Fund (Tax) Regulations 2006

    10. 27.The Financial Assistance Scheme (Tax) Regulations 2010

    11. 28.The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc) Regulations 2011

    12. 29.The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc.) Regulations (Northern Ireland) 2011

    13. 30.The Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011

    14. 31.The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021

  5. Signature

  6. Explanatory Note

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