{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/introduction.json",
  "legislation": "uksi/2008/562",
  "legislation_title": "The Income Tax (Purchased Life Annuities) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 5th March 2008\nLaid before the House of Commons 5th March 2008\nComing into force 6th April 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": "M",
      "label": "M1",
      "text": "1988 c. 1"
    },
    {
      "type": "M",
      "label": "M2",
      "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/2008/562/introduction",
    "retrieved_at": "2026-10-29T03:35:18.447384+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."
}