{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/introduction.json",
  "legislation": "uksi/2006/575",
  "legislation_title": "The Pension Protection Fund (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nINCOME TAX\nCAPITAL GAINS TAX\nINHERITANCE TAX\nSTAMP DUTY LAND TAX\nMade 9th March 2006\nLaid before the House of Commons 10th March 2006\nComing into force 6th April 2006\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": "M",
      "label": "M1",
      "text": "2005 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/575/introduction",
    "retrieved_at": "2026-10-29T04:35:53.919149+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."
}