{
  "url": "https://openlegislation.uk/finance-act-2004/section-149",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-149.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/149",
  "kind": "section",
  "number": "149",
  "heading": "Overview of Part 4",
  "text": "(1) This Part contains tax provision about pension schemes and other similar schemes.\n(2) This Chapter defines some basic concepts.\n(3) As for the rest of this Part—\nChapter 2 is about the registration and de-registration of pension schemes,\nChapter 3 is about the payments that may be made by registered pension schemes and related matters,\nChapter 4 deals with tax reliefs and exemptions in connection with registered pension schemes,\nChapter 5 imposes tax charges in connection with registered pension schemes,\nChapter 6 is about some schemes that are not registered pension schemes,\nChapter 7 makes provision about compliance,and\nChapter 8 contains interpretation and other supplementary provisions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/149",
    "retrieved_at": "2026-10-28T17:08:09.921968+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}