{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-regulations-1987/introduction.json",
  "legislation": "uksi/1987/412",
  "legislation_title": "The Pension Scheme Surpluses (Valuation) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/pension-scheme-surpluses-valuation-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 13th March 1987\nLaid before the House 16th March 1987\nComing into force 6th April 1987\nThe Commissioners of Inland Revenue in exercise of the powers conferred on them by Part II 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/1987/412/introduction",
    "retrieved_at": "2026-10-29T16:30:04.121054+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."
}