{
  "url": "https://openlegislation.uk/draft-finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015/article-14",
  "json_url": "https://openlegislation.uk/draft-finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015/article-14.json",
  "legislation": "ukdsi/2015/9780111124918",
  "legislation_title": "The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015",
  "legislation_url": "https://openlegislation.uk/draft-finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015",
  "path": "article/14",
  "kind": "article",
  "number": "14",
  "heading": "Amendment to section 233",
  "text": "In section 233 (other money purchase arrangements) after subsection (3) insert—\n“(4) References to “contributions” in subsection (1) do not include any amount which is a refund of excess contributions lump sum (see paragraph 6 of Schedule 29).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 233 was amended by section 52 of the Finance Act 2013 (c. 29)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 6 was amended by paragraph 28 of Schedule 23 to the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111124918/article/14",
    "retrieved_at": "2026-10-30T15:11:20.641179+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."
}