{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-5/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-5/paragraph-10.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/5/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Section 216 (benefit crystallisation events and amounts crystallised) is amended as follows.\n(2) In subsection (1), in the table, in column 1—\n(a) in benefit crystallisation event 5, after “defined benefit arrangement” insert “ , or a collective money purchase arrangement, ”;\n(b) in benefit crystallisation event 5B, after “money purchase arrangement” insert “ , other than a collective money purchase arrangement, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 10 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/10",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}