{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1991/note",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1991/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st March 1992, are made under sections 656(2)(a) and (4)(c) and 658(3) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”), and make further amendments to the Income Tax (Purchased Life Annuities) Regulations 1956 (S.I. 1956/1230) (“the principal Regulations”).\nThese Regulations make two amendments to regulation 6 of the principal Regulations. They prescribe, firstly, a new set of mortality tables for calculating the capital element in any purchased life annuity in respect of which the first annuity payment begins to accrue on or after 1st March 1992. Secondly, they repeal part of regulation 6 relating to the application of the mortality tables following the incorporation of similar provisions into section 656 of the Taxes Act by section 76 of the Finance Act 1991 (c. 31).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2808/note",
    "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."
}