{
  "url": "https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010/introduction",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 2nd March 2010\nLaid before the House of Commons 3rd March 2010\nComing into force 24th March 2010\nThe Treasury make this Order in exercise of the powers conferred by section 394(4) of the Income Tax (Earnings and Pensions) Act 2003 and section 205(5) of the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2004 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/536/introduction",
    "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."
}