{
  "url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-6",
  "json_url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-6.json",
  "legislation": "ukdsi/2026/9780348283686",
  "legislation_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "ITA 2007",
  "text": "In section 30 of ITA 2007 (additional tax), in subsection (1), omit the entry for section 214 of FA 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3. Section 38 of FA 2024 defines “ITA 2007” as the Income Tax Act 2007. A number of amendments have been made to section 30 of the Income Tax Act 2007 but none are relevant for the purposes of this amendment."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 214 of FA 2004 was repealed by paragraph 3 of Schedule 9 to FA 2024 (c. 3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/6",
    "retrieved_at": "2026-10-30T14:37:20.814452+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."
}