2010 No. 922

Income Tax

The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010

Made

24th March 2010

Laid before the House of Commons

24th March 2010

Coming into force

15th April 2010

The Treasury make the following Order in exercise of the powers conferred by sections 218(3) and 228(2) of the Finance Act 2004( 1 ).

Citation and commencement

1. This Order may be cited as the Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010 and shall come into force on 15th April 2010.

Standard lifetime allowance

2. The standard lifetime allowance for the tax years 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16 is £1,800,000.

Annual allowance

3. The annual allowance for the tax years 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16 is £255,000.

Tony Cunningham

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

24th March 2010

( 1 )

2004 (c. 12) .

Original format only 1. Citation and commencement

Original format only 2. Standard lifetime allowance

Original format only 3. Annual allowance

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010 (2010/922)

Version from: original only

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

in force	Provision is in force
in force*	In force only for specified purposes (see footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
defined term	Defined term
_dfn	Defined term (alternative style)

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

Contains public sector information licensed under the Open Government Licence v3.0.