{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2012/introduction.json",
  "legislation": "uksi/2012/2902",
  "legislation_title": "The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 19th November 2012\nLaid before the House of Commons 21st November 2012\nComing into force 21st December 2012\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 724(1)(c) of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2902/introduction",
    "retrieved_at": "2026-10-29T01:12:53.281258+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."
}