{
  "url": "https://openlegislation.uk/armed-forces-pension-scheme-order-2005/schedule-1/paragraph-J.13",
  "json_url": "https://openlegislation.uk/armed-forces-pension-scheme-order-2005/schedule-1/paragraph-J.13.json",
  "legislation": "uksi/2005/438",
  "legislation_title": "The Armed Forces Pension Scheme Order 2005",
  "legislation_url": "https://openlegislation.uk/armed-forces-pension-scheme-order-2005",
  "path": "schedule/1/paragraph/J.13",
  "kind": "paragraph",
  "number": "J.13",
  "heading": "Deduction of special lump sum death benefits charge",
  "text": "Before a payment is made that is a pension protection lump sum death benefit for the purposes of Part 4 of the Finance Act 2004 (see paragraph 14 of Schedule 29 to that Act), the person who is the scheme administrator for the purposes of section 217 of that Act may deduct from it any tax due in respect of the payment under section 206 of that Act (the special lump sum death benefits charge).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 J.11-J.13 and heading inserted (6.4.2006) by The Armed Forces Pension Scheme etc. (Amendment) Order 2006 (S.I. 2006/717), arts. 1(2), 10(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/438/schedule/1/paragraph/J.13",
    "retrieved_at": "2026-10-29T05:08:49.366834+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}