{
  "url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "What the relevant person must do if no completed form is received",
  "text": "(1) If the annuitant does not send a completed form to the relevant person in accordance with regulation 6 the latter must send, to such office of Her Majesty's Revenue and Customs as the Commissioners may from time to time specify, such details of the annuity policy specified in regulation 4 as are known to the relevant person.\n(2) The relevant person must comply with this regulation within 3 months of the end of the month in which the first payment under the annuity is due and payable.",
  "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/8",
    "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."
}