{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1481",
  "legislation_title": "The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed in consequence of a defect in SI 2008/562 and is being issued free of charge to all known recipients of that Statutory Instrument.\nIncome Tax\nMade 9th June 2008\nLaid before the House of Commons 10th June 2008\nComing into force 1st July 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 658(3) of the Income and Corporation Taxes Act 1988 and section 724 of the Income Tax (Trading and Other Income) Act 2005:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988, c. 1. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005, c. 5 as amended by section 46 of the Finance Act 2007 (c. 11), which came into force on 6th April 2008 (S.I. 2008/561 (C.19))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1481/introduction",
    "retrieved_at": "2026-10-29T03:29:58.823977+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."
}