{
  "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/3115",
  "legislation_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th December 1996\nLaid before the House of Commons 11th December 1996\nComing into force 1st January 1997\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) of that paragraph 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/1996/3115/introduction",
    "retrieved_at": "2026-10-29T12:29:54.652100+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."
}