{
  "url": "https://openlegislation.uk/finance-act-2026/section-59",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-59.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/59",
  "kind": "section",
  "number": "59",
  "heading": "Pensions: abolition of the lifetime allowance charge",
  "text": "(1) Paragraph 134 of Schedule 9 to FA 2024 (power to make further provision in connection with the abolition of the lifetime allowance charge) is amended as follows.\n(2) In sub-paragraph (2)—\n(a) for paragraph (b) substitute—\n“(b) have effect for the tax years 2024-25 and 2025-26 (as well as subsequent tax years);”;\n(b) in paragraph (d), at the end insert “(including any provision that could be made under paragraph 133)”.\n(3) In sub-paragraph (3) omit “that increase any person’s liability to tax”.\n(4) In sub-paragraph (4), for “5 April” substitute “30 June”.",
  "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/2026/11/section/59",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
  }
}