{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-3/paragraph-4.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Sub-paragraph (2) applies to a pension scheme that—\n(a) is a Master Trust scheme,\n(b) is not an occupational pension scheme, and\n(c) was registered under Chapter 2 of Part 4 of FA 2004 before the passing of this Act.\n(2) Section 274ZA(2) of FA 2004 is treated as always having had effect in relation to the pension scheme.\n(3) In this paragraph, “Master Trust scheme” and “occupational pension scheme” have the same meaning as in Part 4 of FA 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 3 para. 4(2) substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/3/paragraph/4",
    "retrieved_at": "2026-10-29T09:05:08.491687+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."
}