{
  "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/introduction.json",
  "legislation": "uksi/1992/2326",
  "legislation_title": "The Insurance Companies (Pensions Business) (Transitional Provisions) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 29th September 1992\nLaid before the House of Commons 30th September 1992\nComing into force 2nd October 1992\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraphs 4 and 5(4) of Schedule 19AB of 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 has effect in relation to accounting periods 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/1992/2326/introduction",
    "retrieved_at": "2026-10-29T14:15:48.014044+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."
}