{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/regulation-6",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Application of the 1988 Act: further provisions",
  "text": "Section 592(3) of the 1988 Act (exemption from income tax in respect of underwriting commissions) applies in respect of underwriting commissions applied for the purposes of each of the Pensions Act Funds—\n(a) as if for “income tax” there were substituted “corporation tax”, and\n(b) as if for “under Chapter 8 of Part 5 of ITTOIA 2005 (income not otherwise charged)” there were substituted “under Case VI of Schedule D”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 592(3) was amended by paragraph 252(1) and (2) of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1907/regulation/6",
    "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."
}