{
  "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-amendment-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-amendment-regulations-2015/introduction.json",
  "legislation": "uksi/2015/544",
  "legislation_title": "The Life Insurance Qualifying Policies (Statement and Reporting Requirements) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-amendment-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 4th March 2015\nLaid before the House of Commons 6th March 2015\nComing into force 26th March 2015\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph B3(7) of Schedule 15 to the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c.1; paragraph B3 of Schedule 15 to the Income and Corporation Taxes Act was inserted by paragraph 3 of Schedule 9 to the Finance Act 2013 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/544/introduction",
    "retrieved_at": "2026-10-28T23:44:22.155964+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."
}