{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/note",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-consequential-amendments-order-2006/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends primary and secondary legislation as a consequence of the coming into force of Part 4 of the Finance Act 2004 (c. 12) as it relates to the taxation of pension schemes.\nA regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the Board of Inland Revenue on 8 April 2004, and is available on the Inland Revenue website at www.inlandrevenue.gov.uk/ria/simplifying-pensions.pdf or obtained by writing to HM Revenue and Customs, Capital & Savings Ministerial Correspondence Unit, 1st Floor, Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/745/note",
    "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."
}