{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-48",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-48.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/2/paragraph/48",
  "kind": "paragraph",
  "number": "48",
  "heading": null,
  "text": "In section 1296(1) (employee benefit contributions: interpretation)—\n(a) in the definition of “employee benefit scheme” for “1291(2)” substitute “ 1291(2) to (4) ”, and\n(b) in the definition of “employer-financed retirement benefits scheme” after “Act)” insert “ but ignoring section 393B(2)(a) and (c) of that Act ”.",
  "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/2/paragraph/48",
    "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."
}