{
  "url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012.json",
  "id": "uksi/2012/1258",
  "title": "The Finance Act 2004, Section 180(5) (Modification) Regulations 2012",
  "short_title": "Finance Act 2004, Section 180(5) (Modification) 2012",
  "long_title": "These Regulations modify the application of section 180(5)(b) of the Finance Act 2004 (“FA 2004”) to a pension scheme established under section 67 of the Pensions Act 2008 (“PA 2008”). Regulation 2 has retrospective effect in relation to any payments made on or after 6th April 2012 pursuant to the power contained in section 70(4) of the Finance Act 2012. Regulation 2 is wholly relieving and will not therefore increase any person’s liability to tax.",
  "citation": "S.I. 2012/1258",
  "type": "uksi",
  "year": "2012",
  "number": "1258",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1258",
    "retrieved_at": "2026-10-29T01:31:50.276798+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."
}