{
  "url": "https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010.json",
  "id": "uksi/2010/536",
  "title": "The Taxation of Pensions Schemes (Rates, etc) Order 2010",
  "short_title": "Taxation of Pensions Schemes (Rates, etc) 2010",
  "long_title": "This Order makes amendments to the rate of two tax charges applicable to pension schemes. The rate specified in section 394 of the Income Tax (Earnings and Pensions) Act 2003 which applies to the charge on “relevant benefits” contained in section 394(2) is increased from 40% to 50%. Section 205 of the Finance Act 2004 is amended to increase the limit for the lower rate from £10,800 to £20,000. The upper rate is increased from 40% to 50%. The amendments will take effect for the tax year 2010-11 and subsequent tax years.",
  "citation": "S.I. 2010/536",
  "type": "uksi",
  "year": "2010",
  "number": "536",
  "version": "current",
  "date": "2010-03-02",
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    {
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      "heading": "Introductory text",
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      "heading": "Explanatory note",
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    }
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      "date": "2010-03-08",
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    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/394"
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    },
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/205"
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  "changes_made_to": 0,
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    "source_url": "https://www.legislation.gov.uk/uksi/2010/536",
    "retrieved_at": "2026-10-29T02:50:38.887294+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."
}