{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-73",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-73.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/73",
  "kind": "paragraph",
  "number": "73",
  "heading": null,
  "text": "(1) In section 216 (benefit crystallisation events and amounts crystallised), the table in subsection (1) is amended as follows.\n(2) In the entry for benefit crystallisation event 1, for “unsecured pension” substitute “ drawdown pension ”.\n(3) In the entry for benefit crystallisation event 5A—\n(a) for “unsecured pension” substitute “ drawdown pension ”;\n(b) for “individual's unsecured pension fund” substitute “ individual's drawdown pension fund ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/73",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}