{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and application",
  "text": "(1) These Regulations may be cited as The Income Tax (Purchased Life Annuities) Regulations 2008 and come into force on 6th April 2008.\n(2) These Regulations apply to an annuity under which the first payment to the annuitant is made on or after 6th April 2008, subject to the transitional provision in regulation 27.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/562/regulation/1",
    "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."
}