http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-03Expert Participation2024-04-06 SCHEDULESSCHEDULE 7Pension schemes<Emphasis>De-registration of pension schemes</Emphasis>81The amendments made by paragraphs 6 and 7 have effect in relation to pension schemes whenever registered (including schemes registered by virtue of paragraph 1 of Schedule 36 to FA 2004 (deemed registration of existing schemes)).2The amendments made by paragraph 6(2) and (4) are treated as having come into force on 20 March 2014.3The amendments made by paragraphs 6(3) and 7 come into force on 1 September 2014 or, if later, the day after the day on which this Act is passed.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26" NumberOfProvisions="1549" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-04-06">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8</dc:identifier>
<dc:title>Finance Act 2014</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-03</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-04-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2014/26/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/8/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2014/26/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2014/26" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2014/26/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2014/26/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2014/26/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2014/26/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/2014-07-17" title="2014-07-17"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7" title="Schedule 7"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/7" title="Paragraph; Schedule 7 Paragraph 7"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/7" title="Paragraph; Schedule 7 Paragraph 7"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/9" title="Paragraph; Schedule 7 Paragraph 9"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/9" title="Paragraph; Schedule 7 Paragraph 9"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2014"/>
<ukm:Number Value="26"/>
<ukm:EnactmentDate Date="2014-07-17"/>
<ukm:ISBN Value="9780105426141"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 45(2)(a)(i)" RequiresApplied="true" Type="words renumbered as Sch. 31 para. 2(3)(a)" AffectedProvisions="Sch. 31 para. 2(3)(a)" AffectingYear="2017" EffectId="key-58efa6690a7c7ae1c2c5ea5d4ad34572" AffectedNumber="26" AffectedYear="2014" Row="23" URI="http://www.legislation.gov.uk/id/effect/key-58efa6690a7c7ae1c2c5ea5d4ad34572" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingNumber="32" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-27T11:38:35Z">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-2-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/a" FoundRef="schedule-31-paragraph-2">para. 2(3)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-2-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/i">para. 45(2)(a)(i)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="32" RequiresApplied="true" Type="words inserted" AffectingYear="2017" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-27T11:38:35Z" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-0892dd5ae441392bb25cea845f11a1a1" Row="24" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" URI="http://www.legislation.gov.uk/id/effect/key-0892dd5ae441392bb25cea845f11a1a1" AffectedNumber="26" AffectedYear="2014" AffectedProvisions="Sch. 31 para. 2(3)(a)" AffectingProvisions="Sch. 14 para. 45(2)(a)(ii)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-2-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/a" FoundRef="schedule-31-paragraph-2">para. 2(3)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-2-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/ii">para. 45(2)(a)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="26" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 45(2)(a)(iii)" Row="25" EffectId="key-f8d90593f7cc61268e02f3d5398fdf64" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingYear="2017" AffectedProvisions="Sch. 31 para. 2(3)(b)" Modified="2024-03-27T11:38:35Z" AffectingNumber="32" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-f8d90593f7cc61268e02f3d5398fdf64" AffectedYear="2014">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-2-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/b" FoundRef="schedule-31-paragraph-2">para. 2(3)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-2-a-iii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/iii">para. 45(2)(a)(iii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" EffectId="key-c533d9484da48c40dd9477117a2e875d" Modified="2024-03-27T11:38:35Z" Type="inserted" AffectingYear="2017" AffectingNumber="32" AffectedNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingProvisions="Sch. 14 para. 45(2)(c)" AffectedProvisions="Sch. 31 para. 2(4A)" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Row="27" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2014" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-c533d9484da48c40dd9477117a2e875d">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-2-4A" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/4A" FoundRef="schedule-31-paragraph-2">para. 2(4A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/c">para. 45(2)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="32" AffectedNumber="26" EffectId="key-2cfd10870a48ae4c39fba6f571162f0d" RequiresApplied="true" AffectedYear="2014" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" Modified="2024-03-27T11:38:35Z" Row="29" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 45(3)(b)" AffectedProvisions="Sch. 31 para. 3(1A)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingYear="2017" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-2cfd10870a48ae4c39fba6f571162f0d" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-3-1A" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/3/1A" FoundRef="schedule-31-paragraph-3">para. 3(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/3/b">para. 45(3)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-47a0623a6b0ec95ff9600d1e83100ade" AffectingNumber="32" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" URI="http://www.legislation.gov.uk/id/effect/key-47a0623a6b0ec95ff9600d1e83100ade" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" AffectingProvisions="Sch. 14 para. 45(4)(a)" Type="words renumbered as Sch. 31 para. 5(a)" AffectedYear="2014" Row="33" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedNumber="26" Modified="2024-03-27T11:38:35Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 31 para. 5(a)">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/5/a" FoundRef="schedule-31-paragraph-5">para. 5(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/4/a">para. 45(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2014" URI="http://www.legislation.gov.uk/id/effect/key-0a5c12a06ec4cedfa01cfd8fcfebd60b" AffectingNumber="32" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" EffectId="key-0a5c12a06ec4cedfa01cfd8fcfebd60b" Modified="2024-03-27T11:38:35Z" Row="34" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingProvisions="Sch. 14 para. 45(4)(b)" AffectingYear="2017" AffectedNumber="26" Type="words inserted" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 31 para. 5(a)">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/5/a" FoundRef="schedule-31-paragraph-5">para. 5(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/4/b">para. 45(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="35" AffectedNumber="26" URI="http://www.legislation.gov.uk/id/effect/key-7709335ec545efe960cc8abf64efcc01" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" RequiresApplied="true" AffectedProvisions="Sch. 31 para. 5(b)" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingNumber="32" AffectingProvisions="Sch. 14 para. 45(4)(c)" Type="inserted" Modified="2024-03-27T11:38:35Z" AffectingYear="2017" EffectId="key-7709335ec545efe960cc8abf64efcc01" AffectedYear="2014" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/5/b" FoundRef="schedule-31-paragraph-5">para. 5(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-4-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/4/c">para. 45(4)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2024-03-27T11:38:35Z" RequiresApplied="true" AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-361d77783f4b942e4ae9033a7a19b725" EffectId="key-361d77783f4b942e4ae9033a7a19b725" AffectedYear="2014" AffectedNumber="26" Row="36" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" Type="words renumbered as Sch. 32 para. 1(2)(a)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 46(2)(a)(i)" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 32 para. 1(2)(a)" AffectingNumber="32" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32">Sch. 32 </ukm:Section>
<ukm:Section Ref="schedule-32-paragraph-1-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32/paragraph/1/2/a" FoundRef="schedule-32-paragraph-1">para. 1(2)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-46-2-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/46/2/a/i">para. 46(2)(a)(i)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2024-03-27T11:38:35Z" Type="words inserted" AffectingYear="2017" AffectedProvisions="Sch. 32 para. 1(2)(a)" AffectingClass="UnitedKingdomPublicGeneralAct" Row="37" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" EffectId="key-7efa42a4521e669b33d4faed5f938a84" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" RequiresApplied="true" AffectingNumber="32" AffectingProvisions="Sch. 14 para. 46(2)(a)(ii)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2014" URI="http://www.legislation.gov.uk/id/effect/key-7efa42a4521e669b33d4faed5f938a84" AffectedNumber="26" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32">Sch. 32 </ukm:Section>
<ukm:Section Ref="schedule-32-paragraph-1-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32/paragraph/1/2/a" FoundRef="schedule-32-paragraph-1">para. 1(2)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-46-2-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/46/2/a/ii">para. 46(2)(a)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="inserted" AffectedYear="2014" AffectingNumber="32" URI="http://www.legislation.gov.uk/id/effect/key-2b02b12e72525734a83e5cd24b23ebb8" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" Row="38" AffectedNumber="26" Modified="2024-03-27T11:38:35Z" AffectedProvisions="Sch. 32 para. 1(2)(b)" AffectingProvisions="Sch. 14 para. 46(2)(a)(iii)" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingYear="2017" EffectId="key-2b02b12e72525734a83e5cd24b23ebb8" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32">Sch. 32 </ukm:Section>
<ukm:Section Ref="schedule-32-paragraph-1-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32/paragraph/1/2/b" FoundRef="schedule-32-paragraph-1">para. 1(2)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-46-2-a-iii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/46/2/a/iii">para. 46(2)(a)(iii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2014" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" Modified="2024-03-27T11:38:35Z" Row="40" AffectedProvisions="Sch. 32 para. 1(3A)" AffectingProvisions="Sch. 14 para. 46(2)(c)" AffectedNumber="26" EffectId="key-b8fbe730e1c7453d2e60214f51a0cabe" Type="inserted" AffectingNumber="32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingYear="2017" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-b8fbe730e1c7453d2e60214f51a0cabe">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32">Sch. 32 </ukm:Section>
<ukm:Section Ref="schedule-32-paragraph-1-3A" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32/paragraph/1/3A" FoundRef="schedule-32-paragraph-1">para. 1(3A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-46-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/46/2/c">para. 46(2)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-3ac87fac0d0850146333865a18f597dd" AffectingNumber="1012" Row="106" Modified="2024-10-29T11:26:25Z" AffectedYear="2014" EffectId="key-3ac87fac0d0850146333865a18f597dd" Comments="Editor: leave date 18.11.2024 in annotation." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedNumber="26" AffectingYear="2024" AffectedProvisions="Sch. 6 para. 1(2)-(2B)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="reg. 15(3)" AffectingEffectsExtent="E+W+S+N.I." Type="substituted for Sch. 6 para. 1(2)">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6">Sch. 6 </ukm:Section>
<ukm:SectionRange Start="schedule-6-paragraph-1-2" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/paragraph/1/2" End="schedule-6-paragraph-1-2B" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/paragraph/1/2B" FoundEnd="schedule-6-paragraph-1" MissingEnd="true">
<ukm:Section Ref="schedule-6-paragraph-1-2" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/paragraph/1/2">para. 1(2)</ukm:Section>
-
<ukm:Section Ref="schedule-6-paragraph-1-2B" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/paragraph/1/2B" FoundRef="schedule-6-paragraph-1">(2B)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-15-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/15/3">reg. 15(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpgaen_20140026_en.pdf" Date="2015-05-08" Title="Explanatory Note" Size="2423583"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpgacs_20140026_en_001.pdf" Date="2018-11-26" Title="Correction Slip 1" Size="11353"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpga_20140026_en.pdf" Date="2014-07-18" Size="3631553"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1552"/>
<ukm:BodyParagraphs Value="382"/>
<ukm:ScheduleParagraphs Value="1170"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="75"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-04-06">
<Title>SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7" NumberOfProvisions="37" id="schedule-7" RestrictStartDate="2014-07-17">
<Number>SCHEDULE 7</Number>
<TitleBlock>
<Title>Pension schemes</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/crossheading/deregistration-of-pension-schemes" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/crossheading/deregistration-of-pension-schemes" NumberOfProvisions="7" id="schedule-7-crossheading-deregistration-of-pension-schemes" RestrictStartDate="2014-07-17">
<Title>
<Emphasis>De-registration of pension schemes</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/8" RestrictStartDate="2014-07-17" id="schedule-7-paragraph-8">
<Pnumber PuncAfter="">8</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/8/1" id="schedule-7-paragraph-8-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The amendments made by paragraphs 6 and 7 have effect in relation to pension schemes whenever registered (including schemes registered by virtue of paragraph 1 of Schedule 36 to FA 2004 (deemed registration of existing schemes)).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/8/2" id="schedule-7-paragraph-8-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The amendments made by paragraph 6(2) and (4) are treated as having come into force on 20 March 2014.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/8/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/8/3" id="schedule-7-paragraph-8-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The amendments made by paragraphs 6(3) and 7 come into force on 1 September 2014 or, if later, the day after the day on which this Act is passed.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
</Legislation>