{
  "url": "https://openlegislation.uk/insurance-companies-pension-business-transitional-provisions-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-pension-business-transitional-provisions-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/3109",
  "legislation_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/insurance-companies-pension-business-transitional-provisions-amendment-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 10th December 1993\nLaid before the House of Commons 10th December 1993\nComing into force 31st December 1993\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 4 of Schedule 19AB to the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; Schedule 19AB was inserted by section 49 of, and Schedule 8 to, the Finance Act 1991 (c. 31), and amended by section 103(2)(h) of, and Part III(9) of Schedule 23 to, the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3109/introduction",
    "retrieved_at": "2026-10-29T13:44:54.665745+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."
}