<dc:identifier>http://www.legislation.gov.uk/ukpga/2004/12/section/10</dc:identifier>
<dc:title>Finance Act 2004</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-05-24</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2004/12/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2004/12" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2004/12/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2004/12/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2004/12/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2004/12/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/2005-01-01" title="2005-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/2005-01-01" title="2005-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/2008-04-01" title="2008-04-01"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2004/12" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2004/12/section/9" title="Provision; Section 9"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2004/12/section/9" title="Provision; Section 9"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2004/12/section/11" title="Provision; Section 11"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2004/12/section/11" title="Provision; Section 11"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
...</ukm:DocumentClassification>
<ukm:Year Value="2004"/>
<ukm:Number Value="12"/>
<ukm:EnactmentDate Date="2004-07-22"/>
<ukm:ISBN Value="010541204X"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Modified="2024-10-29T11:26:25Z" Row="35" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-888e4644ccf430bedaf3b8cd4c6c0ade" AffectedNumber="12" AffectedYear="2004" Comments="Editor: leave date 18.11.2024 in annotation." AffectedProvisions="s. 255(1)(h) and word" AffectingNumber="1012" Type="inserted" AffectingProvisions="reg. 5(3)(b)" EffectId="key-888e4644ccf430bedaf3b8cd4c6c0ade" AffectingYear="2024" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-255-1-h" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/255/1/h" FoundRef="section-255">s. 255(1)(h)</ukm:Section>
and word ...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-5-3-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/5/3/b">reg. 5(3)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-56d33c17777c4771b9f44164db20bf1a" Row="51" Type="inserted" Comments="Editor: leave date 18.11.2024 in annotation." EffectId="key-56d33c17777c4771b9f44164db20bf1a" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 8(5)" Modified="2024-10-29T11:26:25Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="12" AffectingYear="2024" AffectingNumber="1012" AffectedYear="2004" AffectedProvisions="Sch. 36 para. 12A" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-12A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/12A" FoundRef="schedule-36">para. 12A</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-5" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/5">reg. 8(5)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 36 para. 19(1C)" EffectId="key-ffd9e15d20a26f5439ab4eb0cf3cfc76" AffectingNumber="1012" AffectingEffectsExtent="E+W+S+N.I." Row="57" Type="inserted" AffectedNumber="12" AffectingProvisions="reg. 8(7)(b)" AffectedYear="2004" AffectingYear="2024" Modified="2024-10-29T11:26:25Z" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" Comments="Editor: leave date 18.11.2024 in annotation." AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" URI="http://www.legislation.gov.uk/id/effect/key-ffd9e15d20a26f5439ab4eb0cf3cfc76" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-19-1C" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/19/1C" FoundRef="schedule-36-paragraph-19">para. 19(1C)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-7-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/7/b">reg. 8(7)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 8(9)(b)" Row="67" Type="substituted for Sch. 36 para. 20A(3)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="12" EffectId="key-e48d54d9acd329c8bbf6df9d6e6962e1" Comments="Editor: leave date 18.11.2024 in annotation." AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" URI="http://www.legislation.gov.uk/id/effect/key-e48d54d9acd329c8bbf6df9d6e6962e1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectedYear="2004" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2024" AffectedProvisions="Sch. 36 para. 20A(3)(3A)" AffectingNumber="1012" Modified="2024-10-29T11:26:25Z">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20A-3" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20A/3">para. 20A(3)</ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20A-3A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20A/3A" FoundRef="schedule-36-paragraph-20A">(3A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-9-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/9/b">reg. 8(9)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="1012" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-a5642961caf51d19d2746e1df47fff3e" AffectingYear="2024" Comments="Editor: leave date 18.11.2024 in annotation." EffectId="key-a5642961caf51d19d2746e1df47fff3e" AffectedNumber="12" Modified="2024-10-29T11:26:25Z" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 36 para. 20B(2)(2A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Row="71" AffectedYear="2004" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" Type="substituted for Sch. 36 para. 20B(2)" AffectingProvisions="reg. 8(10)(b)" RequiresApplied="true">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20B-2" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20B/2">para. 20B(2)</ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20B-2A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20B/2A" FoundRef="schedule-36-paragraph-20B">(2A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-10-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/10/b">reg. 8(10)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" EffectId="key-67c638de3d27abf8186e83b8e0838bc2" Type="substituted for Sch. 36 para. 20E(4)" AffectingYear="2024" AffectedYear="2004" Row="81" AffectedProvisions="Sch. 36 para. 20E(4)(4A)" AffectedNumber="12" RequiresApplied="true" Modified="2024-10-29T11:26:25Z" URI="http://www.legislation.gov.uk/id/effect/key-67c638de3d27abf8186e83b8e0838bc2" Comments="Editor: leave date 18.11.2024 in annotation." AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 8(13)(b)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="1012" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20E-4" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20E/4">para. 20E(4)</ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20E-4A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20E/4A" FoundRef="schedule-36-paragraph-20E">(4A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-13-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/13/b">reg. 8(13)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="83" AffectingYear="2024" AffectingNumber="1012" AffectingEffectsExtent="E+W+S+N.I." Type="words omitted" AffectedNumber="12" AffectedProvisions="Sch. 36 para. 20E(10)(a)" URI="http://www.legislation.gov.uk/id/effect/key-5713f792eb8ec11e48e676705760cf37" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" EffectId="key-5713f792eb8ec11e48e676705760cf37" AffectedYear="2004" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingProvisions="reg. 8(13)(d)" Modified="2024-10-29T11:26:25Z" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Comments="Editor: leave date 18.11.2024 in annotation.">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20E-10-a" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20E/10/a" FoundRef="schedule-36-paragraph-20E">para. 20E(10)(a)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-13-d" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/13/d">reg. 8(13)(d)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 36 para. 20H and cross-heading" AffectedNumber="12" AffectingYear="2024" AffectingNumber="1012" AffectingProvisions="reg. 8(16)" Modified="2024-10-29T11:26:25Z" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" RequiresApplied="true" AffectedYear="2004" Row="88" EffectId="key-44dea997c148772a03768fa52d6da86f" Comments="Editor: leave date 18.11.2024 in annotation." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-44dea997c148772a03768fa52d6da86f">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20H" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20H" FoundRef="schedule-36">para. 20H</ukm:Section>
and cross-heading ...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-16" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/16">reg. 8(16)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-7781af81e30c9c7a0ad16145bbf82d84" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-10-29T11:26:25Z" AffectedNumber="12" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2004" AffectedProvisions="Sch. 36 para. 28(A1)" Type="inserted" AffectingYear="2024" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" AffectingNumber="1012" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" EffectId="key-7781af81e30c9c7a0ad16145bbf82d84" Comments="Editor: leave date 18.11.2024 in annotation." AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 8(19)" Row="91">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-28-A1" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/28/A1" FoundRef="schedule-36-paragraph-28">para. 28(A1)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-19" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/19">reg. 8(19)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="Sch. 29 para. 13(1)(d)" AffectedYear="2004" Created="2024-10-29T11:26:25Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Type="amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A" AffectingNumber="1012" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="12" AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-8d145c971bf571b556b02a096fe460ea" AffectingProvisions="reg. 17" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/upload-kgq1dp15-390" Row="391">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-29" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/29">Sch. 29 </ukm:Section>
<ukm:Section Ref="schedule-29-paragraph-13-1-d" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/29/paragraph/13/1/d" FoundRef="schedule-29-paragraph-13">para. 13(1)(d)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-17" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/17">reg. 17</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-854e1dd31dacf60919c62ecb9aa85d8e" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="12" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Created="2024-10-29T11:26:25Z" AffectedClass="UnitedKingdomPublicGeneralAct" Row="415" URI="http://www.legislation.gov.uk/id/effect/upload-kgq1dp15-414" AffectedYear="2004" Type="amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="1012" RequiresApplied="true" AffectingProvisions="reg. 17" AffectingYear="2024" AffectedProvisions="Sch. 33 para. 4(1)(d)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-33" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/33">Sch. 33 </ukm:Section>
<ukm:Section Ref="schedule-33-paragraph-4-1-d" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/33/paragraph/4/1/d" FoundRef="schedule-33-paragraph-4">para. 4(1)(d)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-17" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/17">reg. 17</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 29 para. 2C(4)" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 2(2)(d)" AffectingYear="2024" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-12" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2004" AffectedNumber="12" EffectId="key-c52b8c15c727f8a565d6d930d1816842" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingNumber="1167" Row="12" Created="2024-11-25T12:32:27Z">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-29" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/29">Sch. 29 </ukm:Section>
<ukm:Section Ref="schedule-29-paragraph-2C-4" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/29/paragraph/2C/4" FoundRef="schedule-29-paragraph-2C">para. 2C(4)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/2/2/d">reg. 2(2)(d)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectedYear="2004" AffectingEffectsExtent="E+W+S+N.I." Created="2024-11-25T12:32:27Z" AffectedNumber="12" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="reg. 3(2)" EffectId="key-2983e21cd6824c00efcdf7fa2bfc34b3" Row="14" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-14" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingNumber="1167" AffectingYear="2024" AffectedProvisions="Sch. 36 para. 20(2A)" AffectingClass="UnitedKingdomStatutoryInstrument" Type="inserted">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20-2A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20/2A" FoundRef="schedule-36-paragraph-20">para. 20(2A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/2">reg. 3(2)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-53e82990b9544053145b9762ca5a922c" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" Created="2024-11-25T12:32:27Z" AffectedProvisions="Sch. 36 para. 20A(10)" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" Row="16" AffectingProvisions="reg. 3(3)(b)" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-16" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectedNumber="12" AffectedYear="2004" AffectingYear="2024" AffectingNumber="1167">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20A-10" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20A/10" FoundRef="schedule-36-paragraph-20A">para. 20A(10)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-3-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/3/b">reg. 3(3)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Created="2024-11-25T12:32:27Z" AffectedYear="2004" AffectedNumber="12" Row="21" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-21" EffectId="key-03ee9c17297acc37c956c7c87bc8b5b8" RequiresApplied="true" Type="inserted" AffectedProvisions="Sch. 36 para. 20C(8)" AffectingNumber="1167" AffectingProvisions="reg. 3(4)(c)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2024">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20C-8" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20C/8" FoundRef="schedule-36-paragraph-20C">para. 20C(8)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-4-c" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/4/c">reg. 3(4)(c)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Created="2024-11-25T12:32:27Z" AffectedNumber="12" Row="24" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingNumber="1167" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Type="inserted" AffectedProvisions="Sch. 36 para. 20D(8)" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-24" AffectedYear="2004" AffectingProvisions="reg. 3(5)(b)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" EffectId="key-7caf4739311280953c6252fe6c483137" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20D-8" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20D/8" FoundRef="schedule-36-paragraph-20D">para. 20D(8)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-5-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/5/b">reg. 3(5)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="1167" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-27" Type="inserted" Created="2024-11-25T12:32:27Z" AffectingYear="2024" AffectedProvisions="Sch. 36 para. 20E(11)" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-29d691a0bf218c1973c45c9ee951b7b7" AffectedClass="UnitedKingdomPublicGeneralAct" Row="27" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="12" AffectedYear="2004" AffectingProvisions="reg. 3(6)(b)">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20E-11" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20E/11" FoundRef="schedule-36-paragraph-20E">para. 20E(11)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-6-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/6/b">reg. 3(6)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="12" AffectedProvisions="Sch. 36 para. 31(1A)" AffectingYear="2024" AffectingProvisions="reg. 3(7)(b)" AffectingClass="UnitedKingdomStatutoryInstrument" Created="2024-11-25T12:32:27Z" AffectedYear="2004" RequiresApplied="true" Type="inserted" AffectingNumber="1167" Row="29" EffectId="key-18e08ce8ce4ba1cc24321b9e8dc8b543" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-29" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-31-1A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/31/1A" FoundRef="schedule-36-paragraph-31">para. 31(1A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-7-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/7/b">reg. 3(7)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="1167" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-30" AffectedNumber="12" Created="2024-11-25T12:32:27Z" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2024" AffectedYear="2004" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Row="30" AffectedProvisions="Sch. 36 para. 31(3)(a)" Type="words in Sch. 36 para. 31(3) renumbered as Sch. 36 para. 31(3)(a)" EffectId="key-7abee6f997f13dae18f2d183213892a3" AffectingProvisions="reg. 3(7)(c)(i)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-31-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/31/3/a" FoundRef="schedule-36-paragraph-31">para. 31(3)(a)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-7-c-i" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/7/c/i">reg. 3(7)(c)(i)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="reg. 3(7)(c)(ii)" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" EffectId="key-d1710dc0349ddc95f4d47bdbc28ae0f6" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="2004" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-31" Row="31" AffectedProvisions="Sch. 36 para. 31(3)(b) and word" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectedNumber="12" AffectingNumber="1167" Created="2024-11-25T12:32:27Z" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-31-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/31/3/b" FoundRef="schedule-36-paragraph-31">para. 31(3)(b)</ukm:Section>
and word ...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-7-c-ii" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/7/c/ii">reg. 3(7)(c)(ii)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingYear="2024" AffectedProvisions="Sch. 36 para. 34A" AffectedYear="2004" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-33" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="1167" Row="33" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" AffectedNumber="12" EffectId="key-3608352c16c0d5a3103e74e05c0436b9" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Created="2024-11-25T12:32:27Z" AffectingProvisions="reg. 3(9)">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-34A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/34A" FoundRef="schedule-36">para. 34A</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-9" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/9">reg. 3(9)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." EffectId="key-6c657a61ab54e5d87c353c9867f6e122" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingYear="2024" AffectingNumber="1167" Type="modified by 2003 c. 1, s. 637GA(4) (as inserted)" RequiresApplied="true" AffectingProvisions="reg. 4(9)(b)" AffectedYear="2004" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-56" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingClass="UnitedKingdomStatutoryInstrument" Row="56" AffectedNumber="12" Created="2024-11-25T12:32:27Z" AffectedProvisions="Sch. 36 para. 20H">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20H" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20H" FoundRef="schedule-36">para. 20H</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-9-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/4/9/b">reg. 4(9)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 36 para. 20H" Row="60" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-60" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" RequiresApplied="true" AffectedYear="2004" AffectedNumber="12" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingNumber="1167" AffectingYear="2024" Created="2024-11-25T12:32:27Z" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-07d04169d111756fdda5c21983930a10" AffectingProvisions="reg. 4(10)(b)" Type="modified by 2003 c. 1, s. 637GA(4) (as inserted)">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20H" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20H" FoundRef="schedule-36">para. 20H</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-10-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/4/10/b">reg. 4(10)(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
...</ukm:UnappliedEffects>
...</ukm:PrimaryMetadata>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpgacs_20040012_en.pdf" Date="2011-08-15" Title="Correction Slip" Size="14447"/>
...</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf" Title="Print Version"/>
...</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1723"/>
<ukm:BodyParagraphs Value="537"/>
<ukm:ScheduleParagraphs Value="1186"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="180"/>
...</ukm:Statistics>