{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Principal Regulations",
  "text": "(1) Regulation 19 shall be renumbered as paragraph (1) of that regulation.\n(2) In that regulation as so renumbered after the word “Where” there shall be inserted the words “this paragraph applies and”.\n(3) After that regulation as so renumbered there shall be added—\n“(2) Paragraph (1) of this regulation applies in relation to the repaying or charging of tax in respect of any payment or part of any payment on account of an annuity which, by virtue of section 279 of the Income and Corporation Taxes Act 1988 as it has effect for years of assessment before 1990—91, is deemed to be the income of her husband or would have been so deemed but for the operation of section 656(1) of that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 279 was repealed by section 32 of, and Part VIII of Schedule 14 to, the Finance Act 1988 (c. 39) for the year 1990—91 and subsequent years of assessment."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/626/regulation/3",
    "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."
}