Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013 come into force

The Regulations amend the Finance Act 2011 so that the provisions that provide transitional protection from the lifetime allowance charge work as intended, by ensuring that fixed protection is not lost in certain circumstances outside the individual's control and that it applies to relieved members of relieved non-UK schemes. The Regulations can be viewed on the UK legislation website.