{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-526",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-526.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/526",
  "kind": "section",
  "number": "526",
  "heading": "Power to make regulations about personal portfolio bonds",
  "text": "(1) The Treasury may by regulations make provision about the administration of the charge to tax on personal portfolio bonds.\n(2) The regulations may modify—\n(a) any provision of this Chapter, or\n(b) any provision of Chapter 2 of Part 13 of ICTA.\n(3) The regulations may—\n(a) make different provision for different cases, different circumstances or different periods, and\n(b) make incidental, supplemental, consequential or transitional provision or savings.\n(4) In this section “modify” includes amend or repeal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/526",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}