Regulations 14 and 15 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567
The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 - SI 2005/3454
The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 - SI 2006/131
The lifetime allowance
There is no limit on the total amount of authorised benefits a registered pension scheme can provide to its members. However, an individual has a single lifetime allowance in relation to the value of tax-privileged benefits they can draw from such schemes - the value of any authorised benefits paid out in excess of their allowance is subject to a tax charge known as the lifetime allowance charge. This applies to all types of registered pension schemes equally.