{
  "url": "https://openlegislation.uk/finance-act-2010-section-23-and-schedule-2-high-income-excess-relief-charge-repeal-order-2010",
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  "id": "uksi/2010/2938",
  "title": "The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order 2010",
  "short_title": "Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) 2010",
  "long_title": "This Order repeals section 23 of, and Schedule 2 to, the Finance Act 2010. Those provisions would have amended Part 4 of the Finance Act 2004 (c.10), with effect for the tax year 2011–2012 and subsequent tax years, to introduce a restriction of pension tax relief to the basic rate for high income individuals.",
  "citation": "S.I. 2010/2938",
  "type": "uksi",
  "year": "2010",
  "number": "2938",
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      "heading": "Repeal of high income excess relief charge",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2938",
    "retrieved_at": "2026-10-29T02:23:07.371876+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."
}