{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-amendment-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-amendment-regulations-2013/introduction.json",
  "legislation": "uksi/2013/1117",
  "legislation_title": "The Pension Protection Fund (Tax) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-tax-amendment-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 8th May 2013\nLaid before the House of Commons 9th May 2013\nComing into force 31st May 2013\nThe Treasury make the following Regulations in exercise of the powers conferred by section 102 of the Finance Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 7; section 102 was amended by paragraphs 473 and 477 of Schedule 1 to the Corporation Tax Act 2010 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1117/introduction",
    "retrieved_at": "2026-10-29T00:55:06.228494+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."
}