{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-no-2-order-2006/article-2",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-no-2-order-2006/article-2.json",
  "legislation": "uksi/2006/1963",
  "legislation_title": "The Taxation of Pension Schemes (Consequential Amendments) (No. 2) Order 2006",
  "legislation_url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-no-2-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Consequential amendment of section 408 of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "(1) Section 408(1) of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.\n(2) After “registered pension scheme” insert “or an employer-financed retirement benefit scheme”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 408(1) was amended by paragraph 63(1) and (2) of the Finance Act 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1963/article/2",
    "retrieved_at": "2026-10-29T04:25:03.874999+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."
}