{
  "url": "https://openlegislation.uk/finance-act-2010-section-23-and-schedule-2-high-income-excess-relief-charge-repeal-order-2010/note",
  "json_url": "https://openlegislation.uk/finance-act-2010-section-23-and-schedule-2-high-income-excess-relief-charge-repeal-order-2010/note.json",
  "legislation": "uksi/2010/2938",
  "legislation_title": "The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010-section-23-and-schedule-2-high-income-excess-relief-charge-repeal-order-2010",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nA full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2938/note",
    "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."
}