{
  "url": "https://openlegislation.uk/industrial-assurance-life-assurance-premium-relief-amendment-regulations-1978/note",
  "json_url": "https://openlegislation.uk/industrial-assurance-life-assurance-premium-relief-amendment-regulations-1978/note.json",
  "legislation": "uksi/1978/1161",
  "legislation_title": "The Industrial Assurance (Life Assurance Premium Relief) (Amendment) Regulations 1978",
  "legislation_url": "https://openlegislation.uk/industrial-assurance-life-assurance-premium-relief-amendment-regulations-1978",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "These Regulations amend the Industrial Assurance (Life Assurance Premium Relief) Regulations 1977 so that where an industrial assurance company or collecting society adopts the Prescribed Scheme, under which tax relief to policyholders is effected by deduction from premiums, the Scheme will apply only to premium payments due and payable after 5th April 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/1161/note",
    "retrieved_at": "2026-10-29T19:31:09.224201+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."
}