{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/introduction",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/introduction.json",
  "legislation": "uksi/1990/626",
  "legislation_title": "The Income Tax (Purchased Life Annuities) (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th March 1990\nComing into force 6th April 1990\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 658(3) 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/1990/626/introduction",
    "retrieved_at": "2026-10-29T15:23:21.245892+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."
}