{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-22",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-22.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/22",
  "kind": "section",
  "number": "22",
  "heading": "Annual allowance: tapering",
  "text": "(1) In Part 4 of FA 2004 (pension schemes etc), section 228ZA (tapered reduction of annual allowance) is amended as follows.\n(2) In subsection (1)—\n(a) for “£4,000” substitute “£10,000”;\n(b) for “£240,000” substitute “£260,000”.\n(3) In subsection (3)(a) and (b), for “£240,000” substitute “£260,000”.\n(4) The amendments made by this section have effect for the tax year 2023-24 and subsequent tax years.",
  "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/2023/30/section/22",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}