{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-15.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/9/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Pension schemes",
  "text": "(1) Part 4 of FA 2004 (pensions schemes etc.) is amended as follows.\n(2) In Chapter 3 (payments by registered pension schemes), in section 185G, in subsection (3)(a) omit “and domiciled”.\n(3) In the following provisions of Chapter 5 (registered pension schemes: tax charges) and Chapter 6 (schemes that are not registered pension schemes) omit “or domiciled”—\n(a) section 205(3);\n(b) section 206(3);\n(c) section 207(3);\n(d) section 208(4);\n(e) section 209(5);\n(f) section 237A(2);\n(g) section 237B(8);\n(h) section 239(4);\n(i) section 242(3);\n(j) section 244J(6).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/15",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}