{
  "url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-amendment-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-amendment-regulations-2006/introduction.json",
  "legislation": "uksi/2006/1162",
  "legislation_title": "The Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-amendment-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 24th April 2006\nLaid before the House of Commons 25th April 2006\nComing into force 16th May 2006\nThe Treasury, in exercise of the powers conferred upon them by section 469(7) and (8) of the Income and Corporation Taxes Act 1988 make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Subsection (7) was amended by section 432(1) of, and paragraph 4 of Schedule 20 to, the Financial Services and Markets Act 2000 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1162/introduction",
    "retrieved_at": "2026-10-29T04:29:40.160998+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."
}