{
  "url": "https://openlegislation.uk/railways-pension-scheme-order-1994/schedule/paragraph-7G",
  "json_url": "https://openlegislation.uk/railways-pension-scheme-order-1994/schedule/paragraph-7G.json",
  "legislation": "uksi/1994/1433",
  "legislation_title": "The Railways Pension Scheme Order 1994",
  "legislation_url": "https://openlegislation.uk/railways-pension-scheme-order-1994",
  "path": "schedule/paragraph/7G",
  "kind": "paragraph",
  "number": "7G",
  "heading": "Inland Revenue Limits",
  "text": "The Scheme is designed for Revenue Approval and the Trustee shall comply with all undertakings which the Inland Revenue require it to give as a condition of approving the Scheme.\nThe benefits set out in the Pension Trust and Rules are subject to all limits imposed by the Inland Revenue as to nature and amount either generally or specifically in relation to the Scheme. In particular, if a Member transfers between Participating Employers in different Sections, the maximum pension payable and the maximum lump sum which the Member may choose to commute under the Rules may have to be restricted. A statement of benefit limits, as required by the Inland Revenue, is included in Appendix 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1994/2005",
      "affecting_title": "The Railway Pensions (Transfer and Miscellaneous Provisions) Order 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1433/schedule/paragraph/7G",
    "retrieved_at": "2026-10-29T13:32:29.265047+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."
}