{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-80",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-80.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/80",
  "kind": "paragraph",
  "number": "80",
  "heading": null,
  "text": "(1) Schedule 32 (benefit crystallisation events: supplementary) is amended as follows.\n(2) In paragraph 3 (benefit crystallisation events 1 and 2: prevention of overlap)—\n(a) in sub-paragraph (1), for “unsecured pension fund” substitute “ drawdown pension fund ”;\n(b) in sub-paragraph (2), for “unsecured pension” substitute “ drawdown pension ”.\n(3) In paragraph 4 (benefit crystallisation events 1 and 4: prevention of overlap)—\n(a) in sub-paragraph (1), for “unsecured pension fund” substitute “ drawdown pension fund ”;\n(b) in sub-paragraph (2), for “unsecured pension” substitute “ drawdown pension ”.\n(4) In paragraph 5 (benefit crystallisation events 1 and 5: hybrid arrangements), in sub-paragraph (2), omit the words from “(with the effect that” to the end.\n(5) In paragraph 17 (benefit crystallisation event 8: prevention of overlap with other events), in sub-paragraph (2)—\n(a) for “unsecured pension fund” substitute “ drawdown pension fund ”;\n(b) for “unsecured pension” substitute “ drawdown pension ”.",
  "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/80",
    "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."
}