{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-4.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/13/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) This Part of this Schedule applies if—\n(a) before 29 November 2011, an employer (“E”) pays a contribution (“E's contribution”) under a registered pension scheme (“the relevant scheme”),\n(b) at any time, relief is given in respect of E's contribution,\n(c) if the reference in paragraph 3(2) above to 29 November 2011 were instead a reference to the date on which E's contribution is paid, E would have no entitlement to relief in respect of E's contribution by virtue of section 196B, 196C or 196D of FA 2004, and\n(d) the asset-backed arrangement is not completed before 29 November 2011.\n(2) For the purposes of sub-paragraph (1)(c) section 196F of FA 2004 is to be ignored.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/13/paragraph/4",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}