{
  "url": "https://openlegislation.uk/superannuation-local-government-and-approved-employment-interchange-rules-1969/schedule-1/paragraph-10",
  "json_url": "https://openlegislation.uk/superannuation-local-government-and-approved-employment-interchange-rules-1969/schedule-1/paragraph-10.json",
  "legislation": "uksi/1969/997",
  "legislation_title": "The Superannuation (Local Government and Approved Employment) Interchange Rules 1969>",
  "legislation_url": "https://openlegislation.uk/superannuation-local-government-and-approved-employment-interchange-rules-1969",
  "path": "schedule/1/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Income tax",
  "text": "The transfer value shall be reduced by an amount equal to any income tax which the pension scheme trustees may have become liable to pay in respect of the transfer value.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1969/997/schedule/1/paragraph/10",
    "retrieved_at": "2026-10-29T23:10:14.607915+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."
}