{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Principal Regulations",
  "text": "The Schedule shall have effect in respect of claims under regulation 4 which are made on or after 6th April 1990 with the following amendments—\n(a) in paragraph 6, the omission of the words “and, if the annuitant is a married woman, the name of her husband”; and\n(b) in paragraph 7, the omission of the words “, or of the husband of an annuitant who is a married woman,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/626/regulation/5",
    "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."
}