{
  "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/introduction.json",
  "legislation": "uksi/2013/1820",
  "legislation_title": "The Life Insurance Qualifying Policies (Statement and Reporting Requirements) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 19th July 2013\nLaid before the House of Commons 22nd July 2013\nComing into force 12th August 2013\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 552ZB(1) of, and paragraph B3(2), (7) and (9)(c) of Schedule 15 to, the Income and Corporation Taxes Act 1988.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c.1; section 552ZB of, and paragraph B3 of Schedule 15 to, the Income and Corporation Taxes Act 1988 were inserted by paragraphs 3 and 10 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/2013/1820/introduction",
    "retrieved_at": "2026-10-29T00:47:09.835824+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."
}