{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/part-9/chapter-5A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/part-9/chapter-5A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "part/9/chapter/5A",
  "kind": "chapter",
  "number": "5A",
  "heading": "PENSIONS UNDER REGISTERED PENSION SCHEMES",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 9 Ch. 5A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 6 (with Sch. 36)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 9 Ch. 5A restricted (6.4.2006) by Finance Act 2004 (c. 12), Sch. 36 para. 43(2) (with s. 283(5), Sch. 36)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 9 Ch. 5A modified (6.4.2006) by Finance Act 2004 (c. 12), Sch. 36 paras. 44, 45 (with s. 283(5), Sch. 36)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 9 Ch. 5A modified (1.4.2012 being \"the specified day\", see S.I. 2012/687, 688 and 966) by The Postal Services Act 2011 (Taxation) Regulations 2012 (S.I. 2012/764), regs. 1(1), 23(2)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 9 Ch. 5A modified (1.4.2012 being \"the specified day\", see S.I. 2012/687, 688 and 966) by The Postal Services Act 2011 (Taxation) Regulations 2012 (S.I. 2012/764), regs. 1(1), 24"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/part/9/chapter/5A",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}