{
  "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-amendment-regulations-1996/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2(1)—\n(a) in the definitions of “section” and “Schedule” for the words “Income and Corporation Taxes Act 1988” there shall be substituted the words “Taxes Act”;\n(b) after the definitions of “section” and “Schedule” there shall be inserted the following definition—\n““Taxes Act” means the Income and Corporation Taxes Act 1988;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3115/regulation/3",
    "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."
}