{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-amendment-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-amendment-regulations-1989/introduction.json",
  "legislation": "uksi/1989/2290",
  "legislation_title": "The Pension Scheme Surpluses (Valuation) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-amendment-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 5th December 1989\nLaid before the House of Commons 6th December 1989\nComing into force 28th December 1989\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by Schedule 22 to the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2290/introduction",
    "retrieved_at": "2026-10-29T15:33:29.975850+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."
}