{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/introduction.json",
  "legislation": "uksi/1987/352",
  "legislation_title": "The Pension Scheme Surpluses (Administration) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 3rd March 1987\nLaid before the House of Commons 13th March 1987\nComing into force 7th April 1987\nThe Treasury, in exercise of the powers conferred upon them by Part I of Schedule 12 to the Finance Act 1986 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/352/introduction",
    "retrieved_at": "2026-10-29T16:31:18.293212+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."
}