{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/article-9",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/article-9.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/9",
  "kind": "article",
  "number": "9",
  "heading": "Amendment of the Coal Industry Act 1994",
  "text": "In Schedule 5 to the Coal Industry Act 1994 (pensions provision in connection with restructuring) —\n(a) in paragraph 1(1), in the definition of “the relevant enactments” for “Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (retirement benefit schemes)” substitute “Part 4 of the Finance Act 2004 (pension schemes etc)”; and\n(b) in paragraphs 2(3)(i), 3(7)(b) and 4(2)(c)(ii) before “approved” in each place it occurs insert “registered or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 21."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/745/article/9",
    "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."
}