{
  "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011",
  "json_url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011.json",
  "id": "ukdsi/2011/9780111509326",
  "title": "The Taxation of Equitable Life (Payments) Order 2011",
  "short_title": "Taxation of Equitable Life (Payments) 2011",
  "long_title": "This Order makes provision for payments which the Treasury authorise in cases where persons have been adversely affected by maladministration in the regulation before December 2001 of the Equitable Life Assurance Society. It provides for authorised payments to be disregarded, to the extent described in the Order, for the purposes of liability to tax and entitlement to tax credits.",
  "citation": "Draft 2011, ISBN 9780111509326",
  "type": "ukdsi",
  "year": "2011",
  "number": "9780111509326",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement, effect and interpretation",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Capital gains tax",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Corporation tax",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Income tax",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Inheritance tax",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Tax Credits",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2011-03-22",
      "size": 47448,
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/pdf/ukdsi_9780111509326_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111509326/pdfs/ukdsi_9780111509326_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2011-03-22",
      "size": 21666,
      "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/pdf/ukdsiem_9780111509326_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111509326/pdfs/ukdsiem_9780111509326_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2010/34",
      "title": "Equitable Life (Payments) Act 2010",
      "url": "https://openlegislation.uk/equitable-life-payments-act-2010",
      "provisions": [
        "section/1"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111509326",
    "retrieved_at": "2026-10-30T14:53:45.660986+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."
}