{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-28/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-28/paragraph-2.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/28/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Section 172 (assignment) is amended as follows.\n(2) In subsection (3)—\n(a) in paragraph (a), for “an actual or” substitute “ a ”, and\n(b) in paragraph (b), for “the member” substitute “ a member of the pension scheme ”.\n(3) After subsection (6) insert—\n“(6A) References in this section to a benefit to which the member or a person has an entitlement under the pension scheme includes rights to payments under—\n(a) a scheme pension or dependants' scheme pension provided by the scheme administrator or as a result of the application of sums or assets held for the purposes of the pension scheme, or\n(b) a lifetime annuity or dependants' annuity purchased by the application of sums or assets held for the purposes of the pension scheme.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/2",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}