{
  "url": "https://openlegislation.uk/finance-act-2008/section-40",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-40.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/40",
  "kind": "section",
  "number": "40",
  "heading": "Individual investment plan regulations",
  "text": "In section 701 of ITTOIA 2005 (investment plan regulations: general and supplementary), insert at the end—\n(4) They may include provision having effect in relation to times before they are made if the provision does not impose or increase any liability to tax.\n(5) They may make different provision for different cases or circumstances.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/40",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}