{
  "url": "https://openlegislation.uk/finance-act-2004/part-4",
  "json_url": "https://openlegislation.uk/finance-act-2004/part-4.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "part/4",
  "kind": "part",
  "number": "4",
  "heading": "Pension schemes etc",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 4 modified (N.I.) (1.4.2006) by The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210), arts. 1(2), 103"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 9, 10"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 12"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 13(5)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 26"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Pt. 4 modified (31.12.2007) by Police and Justice Act 2006 (c. 48), s. 53(1), Sch. 3 para. 7; S.I. 2007/3203, art. 3(b)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Pt. 4 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), reg. 5A (as inserted (6.4.2006) by S.I. 2008/2990, arts. 1(1), 3)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "Pt. 4 applied (with modifications) (with application in accordance with Sch. 22 para. 1 of the amending Act) by Finance Act 2013 (c. 29), Sch. 22 para. 1(2)"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "Pt. 4 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 1(2)(3)"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "Pt. 4: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)"
    },
    {
      "type": "C",
      "label": "C14",
      "text": "Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 1"
    },
    {
      "type": "C",
      "label": "C15",
      "text": "Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 9(2)"
    },
    {
      "type": "C",
      "label": "C16",
      "text": "Pt. 4 modified (with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 6"
    },
    {
      "type": "C",
      "label": "C17",
      "text": "Pt. 4 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/part/4",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
}