{
  "url": "https://openlegislation.uk/finance-act-2004/section-274ZZC",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-274ZZC.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/274ZZC",
  "kind": "section",
  "number": "274ZZC",
  "heading": "Power to make provision about collective money purchase schemes",
  "text": "(1) The Commissioners for His Majesty’s Revenue and Customs may by regulations amend or otherwise modify any provision of this Part in its application in relation to—\n(a) a collective money purchase scheme, or\n(b) any benefits payable, or arrangements, under such a pension scheme.\n(2) Regulations under this section—\n(a) may make different provision for different cases;\n(b) may include transitional or saving provision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 274B and cross-heading inserted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 3 paras. 1(5), 2(3) (with Sch. 3 para. 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 274ZZA-274ZZC inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/274ZZC",
    "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."
}