http://www.legislation.gov.uk/uksi/2024/1012/contents/madeThe Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024King's Printer of Acts of Parliament2024-10-11INCOME TAX These Regulations amend and modify primary and secondary legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 Part 1Introductory1Citation and commencement Part 2Amendments of primary legislation2TMA 19703Chapter 15A of Part 9 of ITEPA 20034Chapter 1 of Part 11 of ITEPA 20035Sections 239 and 255 of FA 20046Schedule 29 to FA 20047Schedule 32 to FA 20048Schedule 36 to FA 20049Pensions Act 200410The Pensions (Northern Ireland) Order 200511Pensions Act 200812Pensions (No. 2) Act (Northern Ireland) 200813Schedule 18 to FA 201114Schedule 22 to FA 201315Schedule 6 to FA 201416Schedule 4 to FA 201617Schedule 9 to FA 2024 Part 3Amendments of subordinate legislation18The Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 199719The Pension Protection Fund (Compensation) Regulations 200520The Pension Protection Fund (Compensation) Regulations (Northern Ireland) 200521The Registered Pension Schemes (Accounting and Assessment) Regulations 200522The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 200623The Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 200624The Registered Pension Schemes (Provision of Information) Regulations 200625The Taxation of Pension Schemes (Transitional Provisions) Order 200626The Pension Protection Fund (Tax) Regulations 200627The Financial Assistance Scheme (Tax) Regulations 201028The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc) Regulations 201129The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc.) Regulations (Northern Ireland) 201130The Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 201131The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 2024 No. 1012 INCOME TAX The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 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 2024. 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.
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<ContentsTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ContentsTitle>
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<ContentsTitle>Introductory</ContentsTitle>
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<ContentsNumber>Part 2</ContentsNumber>
<ContentsTitle>Amendments of primary legislation</ContentsTitle>
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<ContentsTitle>TMA 1970</ContentsTitle>
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<ContentsTitle>Chapter 15A of Part 9 of ITEPA 2003</ContentsTitle>
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<ContentsTitle>Chapter 1 of Part 11 of ITEPA 2003</ContentsTitle>
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<ContentsTitle>Sections 239 and 255 of FA 2004</ContentsTitle>
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<ContentsNumber>6</ContentsNumber>
<ContentsTitle>Schedule 29 to FA 2004</ContentsTitle>
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<ContentsNumber>8</ContentsNumber>
<ContentsTitle>Schedule 36 to FA 2004</ContentsTitle>
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<ContentsNumber>9</ContentsNumber>
<ContentsTitle>Pensions Act 2004</ContentsTitle>
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<ContentsItem ContentRef="regulation-10" IdURI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/10" DocumentURI="http://www.legislation.gov.uk/uksi/2024/1012/regulation/10/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>10</ContentsNumber>
<ContentsTitle>The Pensions (Northern Ireland) Order 2005</ContentsTitle>
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<ContentsNumber>11</ContentsNumber>
<ContentsTitle>Pensions Act 2008</ContentsTitle>
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<ContentsNumber>12</ContentsNumber>
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<ContentsNumber>13</ContentsNumber>
<ContentsTitle>Schedule 18 to FA 2011</ContentsTitle>
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<ContentsNumber>14</ContentsNumber>
<ContentsTitle>Schedule 22 to FA 2013</ContentsTitle>
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<ContentsNumber>15</ContentsNumber>
<ContentsTitle>Schedule 6 to FA 2014</ContentsTitle>
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<ContentsNumber>16</ContentsNumber>
<ContentsTitle>Schedule 4 to FA 2016</ContentsTitle>
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<ContentsNumber>17</ContentsNumber>
<ContentsTitle>Schedule 9 to FA 2024</ContentsTitle>
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<ContentsNumber>Part 3</ContentsNumber>
<ContentsTitle>Amendments of subordinate legislation</ContentsTitle>
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<ContentsNumber>18</ContentsNumber>
<ContentsTitle>The Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997</ContentsTitle>
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<ContentsNumber>19</ContentsNumber>
<ContentsTitle>The Pension Protection Fund (Compensation) Regulations 2005</ContentsTitle>
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<ContentsNumber>20</ContentsNumber>
<ContentsTitle>The Pension Protection Fund (Compensation) Regulations (Northern Ireland) 2005</ContentsTitle>
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<ContentsNumber>21</ContentsNumber>
<ContentsTitle>The Registered Pension Schemes (Accounting and Assessment) Regulations 2005</ContentsTitle>
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<ContentsNumber>22</ContentsNumber>
<ContentsTitle>The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006</ContentsTitle>
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<ContentsNumber>23</ContentsNumber>
<ContentsTitle>The Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006</ContentsTitle>
</ContentsItem>
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<ContentsNumber>24</ContentsNumber>
<ContentsTitle>The Registered Pension Schemes (Provision of Information) Regulations 2006</ContentsTitle>
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<ContentsItem ContentRef="regulation-25" IdURI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/25" DocumentURI="http://www.legislation.gov.uk/uksi/2024/1012/regulation/25/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>25</ContentsNumber>
<ContentsTitle>The Taxation of Pension Schemes (Transitional Provisions) Order 2006</ContentsTitle>
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<ContentsNumber>26</ContentsNumber>
<ContentsTitle>The Pension Protection Fund (Tax) Regulations 2006</ContentsTitle>
</ContentsItem>
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<ContentsNumber>27</ContentsNumber>
<ContentsTitle>The Financial Assistance Scheme (Tax) Regulations 2010</ContentsTitle>
</ContentsItem>
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<ContentsNumber>28</ContentsNumber>
<ContentsTitle>The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc) Regulations 2011</ContentsTitle>
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<ContentsNumber>29</ContentsNumber>
<ContentsTitle>The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc.) Regulations (Northern Ireland) 2011</ContentsTitle>
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<ContentsNumber>30</ContentsNumber>
<ContentsTitle>The Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011</ContentsTitle>
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<ContentsNumber>31</ContentsNumber>
<ContentsTitle>The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021</ContentsTitle>
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<Secondary>
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<Number>2024 No. 1012</Number>
<SubjectInformation>
<Subject>
<Title>INCOME TAX</Title>
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<Title>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</Title>
<MadeDate>
<Text>Made</Text>
<DateText>7th October 2024</DateText>
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<LaidDate>
<Text>Laid before the House of Commons</Text>
<DateText>9th October 2024</DateText>
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<Text>Coming into force</Text>
<DateText>18th November 2024</DateText>
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The Treasury make these Regulations in exercise of the powers conferred by paragraphs 133 and 134 of Schedule 9 to the Finance Act 2024
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.
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. 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.
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