{
  "url": "https://openlegislation.uk/pension-schemes-miscellaneous-amendments-order-2013/article-5",
  "json_url": "https://openlegislation.uk/pension-schemes-miscellaneous-amendments-order-2013/article-5.json",
  "legislation": "uksi/2013/1114",
  "legislation_title": "The Pension Schemes (Miscellaneous Amendments) Order 2013",
  "legislation_url": "https://openlegislation.uk/pension-schemes-miscellaneous-amendments-order-2013",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendments in relation to penalties",
  "text": "Omit section 260(6) and (7) of the Finance Act 2004 (accounting return).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 260 has been amended by article 14 of S.I. 2011/702."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1114/article/5",
    "retrieved_at": "2026-10-29T00:55:08.570113+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."
}