{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-36/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-36/paragraph-6.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/36/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "Any liabilities or obligations of—\n(a) the administrator of a retirement benefits scheme (within the meaning of Chapter 1 of Part 14 of ICTA), or\n(b) the scheme administrator of a personal pension scheme (within the meaning of Chapter 4 of Part 14 of ICTA),\nincurred in relation to the scheme before 6th April 2006 or by virtue of paragraph 4 are (on and after that date) to be treated as liabilities or obligations of the scheme administrator of the scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 36 para. 6 modified (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 3(1)(2), Sch. 3 Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/6",
    "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."
}