{
  "url": "https://openlegislation.uk/finance-act-2004-specified-pension-schemes-order-2019/note",
  "json_url": "https://openlegislation.uk/finance-act-2004-specified-pension-schemes-order-2019/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order specifies certain pension schemes to be public service pension schemes for the purposes of Part 4 of the Finance Act 2004.\nArticle 1 provides for the citation and commencement of this Order.\nArticle 2 specifies certain pension schemes as public service pension schemes.\nA Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1425/note",
    "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."
}