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				<dc:identifier>http://www.legislation.gov.uk/ukpga/2014/30/section/1/notes</dc:identifier><dc:title>Explanatory Notes to Taxation of Pensions Act 2014</dc:title><dc:creator>HM Revenue &amp; Customs</dc:creator><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2017-08-14</dc:modified>
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<Title><Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/30" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="0030">Taxation of Pensions Act 2014</Citation></Title>
<Number>30</Number>
<DateOfEnactment>
<DateText>17 December 2014</DateText>
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</ENprelims><Body><Division id="d00013" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/30/notes/division/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/30/notes/division/6"><Title>Commentary on Sections</Title><CommentaryP1 id="n00001" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/30/notes/division/6/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/30/notes/division/6/1">
<Title><CitationSubRef id="c00038" URI="http://www.legislation.gov.uk/id/ukpga/2014/30/section/1" CitationRef="c00001" SectionRef="section-1">Section 1</CitationSubRef></Title>
<NumberedPara id="paragraph-62" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/30/notes/paragraph/62" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/30/notes/paragraph/62"><Pnumber>62</Pnumber><Para>
<Text><CitationSubRef id="c00040" URI="http://www.legislation.gov.uk/id/ukpga/2014/30/section/1" CitationRef="c00001" SectionRef="section-1">Section 1</CitationSubRef> introduces Schedule 1.</Text>
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