{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-21",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Obligation to keep proper records",
  "text": "A relevant person shall, in respect of each annuity, keep relevant records to enable the Commissioners to ascertain the terms of the annuity and to whether there has been or is likely to be any contravention of the requirements of Chapter 7 of Part 6 of the 2005 Act or these Regulations.",
  "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/21",
    "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."
}