{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-81",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-81.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/81",
  "kind": "paragraph",
  "number": "81",
  "heading": null,
  "text": "(1) Schedule 34 (non-UK schemes: application of certain charges) is amended as follows.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In paragraph 5—\n(a) for “Sections 205 and 206” substitute “ Sections 205 to 206 ”;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) Omit paragraph 7ZA (unauthorised payment charge: alternatively secured pension etc).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 16 para. 81(2) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 16 para. 81(3) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 16 para. 81(4)(b) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/81",
    "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."
}