{
  "url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-order-2024/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-order-2024/introduction.json",
  "legislation": "uksi/2024/357",
  "legislation_title": "The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-order-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 12th March 2024\nLaid before the House of Commons 15th March 2024\nComing into force 6th April 2024\nThe Treasury make this Order in exercise of the powers conferred by sections 238A and 282(A1) of the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Section 238A was inserted by paragraph 17 of Schedule 17 to the Finance Act 2011 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection (A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/357/introduction",
    "retrieved_at": "2026-10-28T21:32:47.315606+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."
}