{
  "url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-regulations-1996/introduction.json",
  "legislation": "uksi/1996/1585",
  "legislation_title": "The Income Tax (Pension Funds Pooling Schemes) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 19th June 1996\nLaid before the House of Commons 19th June 1996\nComing into force 11th July 1996\nThe Treasury, in exercise of the powers conferred on them by section 469(7) and (8) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1585/introduction",
    "retrieved_at": "2026-10-29T12:41:34.402786+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."
}