{
  "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/introduction.json",
  "legislation": "uksi/1988/1436",
  "legislation_title": "The Occupational Pension Schemes (Transitional Provisions) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 11th August 1988\nLaid before the House of Commons 11th August 1988\nComing into force 2nd September 1988\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 1(2) 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; paragraph 1(2) was substituted by the Finance Act 1988 (c. 39), section 56."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1436/introduction",
    "retrieved_at": "2026-10-29T16:00:40.543384+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."
}