Secondary Legislation under Finance Act 2024

Showing 5 Statutory Instruments linked to this bill.

Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026

Laid before Parliament: 1 June 2026
Procedure: Draft affirmative
SI explanatory text These Regulations amend and modify primary and subordinate 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).

MPs', Senedd and Assembly Pension Schemes (Tax) Regulations 2025

Reference: 2025 No. 52
Laid before Parliament: 23 January 2025
Procedure: Made negative
SI explanatory text These Regulations make provision for the tax treatment of changes to the benefits payable to members of Parliament, the Senedd and the Northern Ireland Assembly under their respective pension schemes. These changes are the result of rectification exercises, under which members' benefits change between final salary and career average methods of calculation.

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

Reference: 2024 No. 1012
Laid before Parliament: 9 October 2024
Procedure: Made negative
SI explanatory text 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).

Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024

Laid before Parliament: 7 October 2024
Procedure: Draft affirmative
SI explanatory text These Regulations amend Schedules 29 and 36 to the Finance Act 2004 (“FA 2004”) and subordinate 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).

Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

Reference: 2024 No. 356
Laid before Parliament: 14 March 2024
Procedure: Made negative
SI explanatory text References in this Explanatory Note to “FA” followed by a year are to the Finance Act of that year.