{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations “the Principal Regulations” means the Income Tax (Purchased Life Annuities) Regulations 1956 and “regulation” means a regulation of, and “the Schedule” means the Schedule to, the Principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1956/1230, amended by the Income Tax (Purchased Life Annuities) (Amendment) Regulations 1960 (S.I. 1960/2308)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/626/regulation/2",
    "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."
}