{
  "url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012/regulation-2.json",
  "legislation": "uksi/2012/1258",
  "legislation_title": "The Finance Act 2004, Section 180(5) (Modification) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Disregard of section 180(5)(b) of the Finance Act 2004",
  "text": "In its application to a pension scheme established under section 67 of the Pensions Act 2008 (duty on Secretary of State to establish a pension scheme), section 180 of the Finance Act 2004 (scheme administration employer payments) has effect as if subsection (5)(b) were omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2008 c. 30."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2004 c. 12. Section 180 was amended by paragraph 12 of Schedule 23 to the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1258/regulation/2",
    "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."
}