{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1991/introduction.json",
  "legislation": "uksi/1991/2808",
  "legislation_title": "The Income Tax (Purchased Life Annuities) (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Certified a true copy of the original order\nINCOME TAX\nMade 11th December 1991\nComing into force 1st March 1992\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 656(2)(a) and (4)(c) and 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/1991/2808/introduction",
    "retrieved_at": "2026-10-29T14:32:41.712582+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."
}