{
  "legislation": {
    "id": "ukpga/2014/30",
    "title": "Taxation of Pensions Act 2014",
    "short_title": "Taxation of Pensions Act 2014",
    "citation": "2014 c. 30",
    "type": "ukpga",
    "date": "2014-12-17",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/taxation-of-pensions-act-2014",
    "json_url": "https://openlegislation.uk/taxation-of-pensions-act-2014.json"
  },
  "direction": "made_by",
  "with": "uksi/2006/208",
  "count": 1,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/2006/208",
        "title": "The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006",
        "provisions": "reg. 3(1C)(a)",
        "url": "https://openlegislation.uk/pension-schemes-information-requirements-qualifying-overseas-pension-schemes-qualifying-recognised-overseas-pensions-schemes-and-corresponding-relief-regulations-2006"
      },
      "affecting": {
        "id": "ukpga/2014/30",
        "title": "Taxation of Pensions Act 2014",
        "provisions": "Sch. 1 para. 97(3)",
        "url": "https://openlegislation.uk/taxation-of-pensions-act-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-12-17"
    }
  ],
  "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."
}