{
  "url": "https://openlegislation.uk/pensions-act-2014/schedule-12/paragraph-45",
  "json_url": "https://openlegislation.uk/pensions-act-2014/schedule-12/paragraph-45.json",
  "legislation": "ukpga/2014/19",
  "legislation_title": "Pensions Act 2014",
  "legislation_url": "https://openlegislation.uk/pensions-act-2014",
  "path": "schedule/12/paragraph/45",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "In section 577 of the Income Tax (Earnings and Pensions) Act 2003 (United Kingdom social security pensions), in the definition of “state pension” in subsection (2), before paragraph (a) insert—\n“(za) any provision of Part 1 of the Pensions Act 2014 or any corresponding provision under the law of Northern Ireland,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 12 para. 45 in force at 6.4.2016, see s. 56(1)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/19/schedule/12/paragraph/45",
    "retrieved_at": "2026-10-29T09:07:37.828516+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."
}