{
  "url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-amendment-regulations-1990/introduction",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-amendment-regulations-1990/introduction.json",
  "legislation": "uksi/1990/585",
  "legislation_title": "The Occupational Pension Schemes (Additional Voluntary Contributions) (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-amendment-regulations-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 13th March 1990\nLaid before the House of Commons 14th March 1990\nComing into force 4th April 1990\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 612(3) 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; section 612(3) is extended by section 593(1) and (4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/585/introduction",
    "retrieved_at": "2026-10-29T15:23:49.778107+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."
}