{
  "url": "https://openlegislation.uk/finance-act-2011/section-69",
  "json_url": "https://openlegislation.uk/finance-act-2011/section-69.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "section/69",
  "kind": "section",
  "number": "69",
  "heading": "Exemption from tax on interest on unpaid relevant contributions",
  "text": "(1) ITTOIA 2005 is amended as follows.\n(2) In section 369(3)(e) (exemptions from income tax charge on income), after “loans,” insert “ unpaid relevant contributions, ”.\n(3) After section 753 insert—\n“Interest on unpaid relevant contributions\n753A (1) No liability to income tax arises in respect of interest paid in compliance with a requirement in a compliance notice or an unpaid contributions notice to pay interest in respect of unpaid relevant contributions.\n(2) In this section—\n“compliance notice” means a notice under section 35 of the Pensions Act;\n“the Pensions Act” means the Pensions Act 2008 or the Pensions (No.2) Act (Northern Ireland) 2008;\n“unpaid contributions notice” means a notice under section 37 of the Pensions Act;\n“unpaid relevant contributions” has the same meaning as in section 38(2)(a) of the Pensions 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/section/69",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}