{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-4",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-4.json",
  "legislation": "uksi/2000/2315",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 4 for the words from “under” to the end there shall be substituted the words “an individual is eligible, by virtue of satisfying the provisions of section 632A of the Taxes Act, to make contributions for a year of assessment to the approved personal pension scheme concerned”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 632A was inserted by paragraph 8 of Schedule 13."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2315/regulation/4",
    "retrieved_at": "2026-10-29T08:34:35.971679+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."
}