{
  "url": "https://openlegislation.uk/investment-regulated-pension-schemes-exception-of-tangible-moveable-property-order-2006/article-1",
  "json_url": "https://openlegislation.uk/investment-regulated-pension-schemes-exception-of-tangible-moveable-property-order-2006/article-1.json",
  "legislation": "uksi/2006/1959",
  "legislation_title": "The Investment-regulated Pension Schemes (Exception of Tangible Moveable Property) Order 2006",
  "legislation_url": "https://openlegislation.uk/investment-regulated-pension-schemes-exception-of-tangible-moveable-property-order-2006",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement, effect and interpretation",
  "text": "(1) This Order may be cited as the Investment-regulated Pension Schemes (Exception of Tangible Moveable Property) Order 2006 and shall come into force on 11th August 2006.\n(2) This Order has effect from 6th April 2006.\n(3) In these Regulations—\n“market value” is to be determined in accordance with section 272 of the Taxation of Chargeable Gains Act 1992; and\n“connected persons” (and cognate expressions) have the meaning in section 839 of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1959/article/1",
    "retrieved_at": "2026-10-29T04:25:06.476902+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."
}