{
  "url": "https://openlegislation.uk/finance-act-2004/section-237A",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-237A.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/237A",
  "kind": "section",
  "number": "237A",
  "heading": "Liability of individual",
  "text": "(1) The individual is liable to the annual allowance charge.\n(2) The individual is liable to the annual allowance charge whether or not—\n(a) the individual, and\n(b) the scheme administrator of the pension scheme or pension schemes concerned,\nare resident ... ... in the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 237A-237F inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 15"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 237A(2) omitted (with effect in accordance with Sch. 46 para. 132 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 128"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 237A(2) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 15(3)(f)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/237A",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
  }
}