{
  "url": "https://openlegislation.uk/finance-act-2004-specified-pension-schemes-order-2019/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2004-specified-pension-schemes-order-2019/article-2.json",
  "legislation": "uksi/2019/1425",
  "legislation_title": "The Finance Act 2004 (Specified Pension Schemes) Order 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-specified-pension-schemes-order-2019",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Specified “pension schemes” under section 150(3)(c) of the Finance Act 2004",
  "text": "(1) A pension scheme that meets the condition of paragraph (2) is specified as a public service pension scheme for the purposes of section 150(3)(c) of the Finance Act 2004.\n(2) The pension scheme is established by or under any enactment—\n(a) of a country or territory other than the United Kingdom, or\n(b) of any political subdivision of that country or territory.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1425/article/2",
    "retrieved_at": "2026-10-28T22:35:59.150961+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."
}