{
  "url": "https://openlegislation.uk/insurance-companies-pension-business-transitional-provisions-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-pension-business-transitional-provisions-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/2865",
  "legislation_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/insurance-companies-pension-business-transitional-provisions-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 3rd December 1997\nLaid before the House of Commons 3rd December 1997\nComing into force 31st December 1997\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 4(1), (4) and (6) 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) with effect in relation to accounting periods of insurance companies beginning on or after 2nd October 1992 by virtue of S.I. 1992/1746 (C.58)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2865/introduction",
    "retrieved_at": "2026-10-29T11:41:44.108441+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."
}