{
  "url": "https://openlegislation.uk/finance-act-2004/section-154",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-154.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/154",
  "kind": "section",
  "number": "154",
  "heading": "Persons by whom registered pension scheme may be established",
  "text": "(1) An application to register a pension scheme may be made only if the pension scheme—\n(a) is an occupational pension scheme, or\n(b) has been established by a person with permission under FISMA 2000 to establish in the United Kingdom a personal pension scheme or a stakeholder pension scheme.\n(2) But subsection (1) does not apply to a public service pension scheme.\n(2A) Subsection (1) is to be construed in accordance with section 22 of FISMA 2000, any relevant order under that section and Schedule 2 to that Act.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) The Treasury may by order amend this section ....",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 154(1) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 2(2), 24(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 154(2A) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 2(3), 24(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 154(3) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 2(4), 24(1), Sch. 27 Pt. 3(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 154(4) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 2(5), 24(1), Sch. 27 Pt. 3(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/154",
    "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."
}