{
  "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/3219",
  "legislation_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 22nd December 1993\nLaid before the House of Commons 22nd December 1993\nComing into force 11th January 1994\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 1(2) and (2A) of Schedule 23 to 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; sub—paragraphs (2) and (2A) of paragraph 1 of Schedule 23 were substituted for sub—paragraph (2) by section 56 of the Finance Act 1988 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3219/introduction",
    "retrieved_at": "2026-10-29T13:43:55.870037+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."
}