{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/article-22",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/article-22.json",
  "legislation": "uksi/2006/745",
  "legislation_title": "The Taxation of Pension Schemes (Consequential Amendments) Order 2006",
  "legislation_url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006",
  "path": "article/22",
  "kind": "article",
  "number": "22",
  "heading": "Amendment of the Manufactured Payments and Transfer of Securities (Tax Relief) Regulations 1995",
  "text": "(1) The Manufactured Payments and Transfer of Securities (Tax Relief) Regulations 1995 are amended as follows.\n(2) In regulation 3(1)—\n(a) in sub-paragraph (a)—\n(i) for “a scheme” substitute “a pension scheme”; and\n(ii) for “592(2) or 643(2) of the Taxes Act” substitute “186(1) of the Finance Act 2004”; and\n(b) in sub-paragraph (b) for the words following “section” substitute “613(4)(a) or 614(2), (3) or (4) of the Taxes Act,”.\n(3) In regulation 4(1)—\n(a) in sub-paragraph (a)—\n(i) for “a scheme” substitute “a pension scheme”; and\n(ii) for “592(2) or 643(2) of the Taxes Act” substitute “186(1) of the Finance Act 2004”; and\n(b) in sub-paragraph (b) for the words following “section” substitute “613(4)(a) or 614(2), (3) or (4) of the Taxes Act,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/3036."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/745/article/22",
    "retrieved_at": "2026-10-29T04:34:14.538668+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."
}