{
  "url": "https://openlegislation.uk/finance-act-2005/schedule-11/part-4",
  "json_url": "https://openlegislation.uk/finance-act-2005/schedule-11/part-4.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "schedule/11/part/4",
  "kind": "part",
  "number": "4",
  "heading": "Pensions etc",
  "text": "1The repeals in ICTA and of paragraphs 43 and 46 of Schedule 36 to FA 2004 come into force on 6th April 2007.\n2The remaining repeals come into force on 6th April 2006.\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn sections 348(1A) and 349(1A)—\n(a) paragraph (b), and\n(b) in paragraph (c), “, 610”.\nFinance Act 2004 (c. 12)\nIn section 215—\n(a) in subsection (9), paragraph (b) and the word “and” before it, and\n(b) subsection (10).\nIn Schedule 28—\n(a) in paragraph 2, sub-paragraph (1) and, in sub-paragraph (4), the word “or” at the end of paragraph (b),\n(b) paragraph 3(3) to (6),\n(c) paragraph 6(2),\n(d) in paragraph 16, sub-paragraph (1), in sub-paragraph (2), paragraph (b) and the word “and” before it, and sub-paragraphs (3) to (6), and\n(e) paragraph 20(2).\nIn Schedule 32, in paragraph 9(2), the words “which will be payable”.\nIn Schedule 36—\n(a) in paragraph 9(2), the words “the lower of”,\n(b) in paragraph 19(5), the words “and the pension scheme”,\n(c) in paragraph 26(2), the words “the lower of”, and\n(d) paragraphs 43 and 46.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/schedule/11/part/4",
    "retrieved_at": "2026-10-29T09:16:26.978887+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."
}