# The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order 2010, Note: Explanatory note


(This note is not part of the Order)
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.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2010/2938/note (the official version)
Page: https://openlegislation.uk/finance-act-2010-section-23-and-schedule-2-high-income-excess-relief-charge-repeal-order-2010/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.