{
  "url": "https://openlegislation.uk/pensions-act-northern-ireland-2008/schedule-4/paragraph-65",
  "json_url": "https://openlegislation.uk/pensions-act-northern-ireland-2008/schedule-4/paragraph-65.json",
  "legislation": "nia/2008/1",
  "legislation_title": "Pensions Act (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/pensions-act-northern-ireland-2008",
  "path": "schedule/4/paragraph/65",
  "kind": "paragraph",
  "number": "65",
  "heading": null,
  "text": "(1) Nothing in the relevant amendments and repeals—\n(a) prevents the giving of a preceding tax year notice, or\n(b) otherwise affects the operation of section 40 of the Pension Schemes Act in relation to such a notice.\n(2) In sub-paragraph (1) a “preceding tax year notice” means a notice within section 40(1) of the Pension Schemes Act which is given on or after 6 April 2012 but in which the date specified in accordance with that provision falls before 6 April 2012 .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 65(2) substituted (6.4.2016 unless brought into operation earlier by an order under s. 53(1) of the amending Act) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 78(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/65",
    "retrieved_at": "2026-10-29T20:21:29.509161+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."
}