{
  "url": "https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/introduction.json",
  "legislation": "uksi/2025/52",
  "legislation_title": "The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 21st January 2025\nLaid before the House of Commons 23rd January 2025\nComing into force 13th February 2025\nThe Treasury make these Regulations in exercise of the powers conferred by section 15 of the Finance Act 2024.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2024 c. 3 (referred to in these footnotes as “FA 2024”)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/52/introduction",
    "retrieved_at": "2026-10-31T10:28:11.255071+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."
}