{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/introduction.json",
  "legislation": "uksi/2005/1907",
  "legislation_title": "The Pension Protection Fund (Tax) (2005-06) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nINCOME TAX\nCAPITAL GAINS TAX\nMade 12th July 2005\nLaid before the House of Commons 13th July 2005\nComing into force 3rd August 2005\nThe Treasury, in exercise of the powers conferred upon them by section 102 of the Finance Act 2005, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1907/introduction",
    "retrieved_at": "2026-10-29T04:56:13.220220+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."
}