{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-14.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/2/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In section 215 (amount of lifetime allowance charge), after subsection (2) insert—\n“(2A) The Treasury may by order amend subsection (2) so as to vary the rates of the lifetime allowance charge.\n(2B) An order under subsection (2A) may make provision for there to be different rates in different circumstances.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/14",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}