{
  "url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015/article-4.json",
  "legislation": "uksi/2015/80",
  "legislation_title": "The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Citation, commencement and effect",
  "text": "The amendment made by article 13(f) has effect in relation to benefit crystallisation events that occur on or after the date on which this Order comes into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Benefit crystallisation events are set out in section 216 of the Finance Act 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/80/article/4",
    "retrieved_at": "2026-10-28T23:49:36.426748+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."
}