# The Taxation of Pensions Schemes (Rates, etc) Order 2010, Article 2: Amendment of section 394 of the Income Tax (Earnings and Pensions) Act 2003


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%”.

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Source: https://www.legislation.gov.uk/uksi/2010/536/article/2 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.