{
  "url": "https://openlegislation.uk/friendly-societies-life-assurance-premium-relief-amendment-regulations-1978/note",
  "json_url": "https://openlegislation.uk/friendly-societies-life-assurance-premium-relief-amendment-regulations-1978/note.json",
  "legislation": "uksi/1978/1160",
  "legislation_title": "The Friendly Societies (Life Assurance Premium Relief) (Amendment) Regulations 1978",
  "legislation_url": "https://openlegislation.uk/friendly-societies-life-assurance-premium-relief-amendment-regulations-1978",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "These Regulations amend the Friendly Societies (Life Assurance Premium Relief) Regulations 1977 so that where a friendly society or branch adopts the Prescribed Scheme, under which income tax relief to members is effected by deduction from contributions, the Scheme will apply only to contributions due and payable after 5th April 1979. Also, the 1977 Regulations are extended to cover contracts made in Great Britain by friendly societies registered in Northern Ireland, or their branches.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/1160/note",
    "retrieved_at": "2026-10-29T19:31:10.218554+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."
}