{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-31/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-31/paragraph-3.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/31/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 566(4) (nature of charge to tax on pension income) is amended as follows.\n(2) For the entries relating to sections 580, 583, 590, 595, 598, 601 and 605 substitute—\n“\nSection 579A\nPensions under registered pension schemes\nChapter 5A\n”\n(3) Omit the entry relating to section 623.\n(4) Insert at the end—\n“\nSection 636B\nPensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes\nChapter 15A\nSection 636C\nPensions treated as arising from payment of trivial commutation lump sum death benefits and winding-up lump sum death benefits under registered pension schemes\nChapter 15A\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/31/paragraph/3",
    "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."
}