{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-3.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/23/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 160 (payments by registered pension schemes) is amended as follows.\n(2) In subsection (1), before “member” insert “ person who is or has been a ”.\n(3) In subsection (2)—\n(a) in paragraphs (a) and (b), before “member” insert “ person who is or has been a ”, and\n(b) in paragraph (b), for “section 172, 173 or 174” substitute “ this Part ”.\n(4) In subsections (3) and (4)(a) and (b), before “sponsoring” insert “ person who is or has been a ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/3",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}