{
  "url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-regulations-1987/introduction.json",
  "legislation": "uksi/1987/1749",
  "legislation_title": "The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 5th October 1987\nLaid before the House of Commons 5th October 1987\nComing into force 26th October 1987\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 10 of Schedule 5 to the Finance Act 1970, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 24; paragraph 10 was extended by paragraph 6A(4) which was inserted by the Finance (No.2) Act 1987 (c. 51), Schedule 3, paragraph 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1749/introduction",
    "retrieved_at": "2026-10-29T16:19:39.757558+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."
}