{
  "url": "https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010/article-2",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010/article-2.json",
  "legislation": "uksi/2010/536",
  "legislation_title": "The Taxation of Pensions Schemes (Rates, etc) Order 2010",
  "legislation_url": "https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of section 394 of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "In section 394(4) (charge on benefit to which this chapter applies) of the Income Tax (Earnings and Pensions) Act 2003 for “40%” substitute “50%”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/536/article/2",
    "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."
}