{
  "url": "https://openlegislation.uk/pension-schemes-reduction-in-pension-rates-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/pension-schemes-reduction-in-pension-rates-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/1311",
  "legislation_title": "The Pension Schemes (Reduction in Pension Rates) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/pension-schemes-reduction-in-pension-rates-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 28th May 2009\nLaid before the House of Commons 28th May 2009\nComing into force 1st July 2009\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(4)(h) and (8) of Schedule 28 to the Finance Act 2004, and now vested in them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Sub-paragraphs (4)(h) and (8) of paragraph 2 were inserted by paragraph 11(6) and (9) respectively of Schedule 10 to the Finance Act 2005 (c. 7) and sub-paragraph (8) was amended by paragraph 20(4) of Schedule 23 to the Finance Act 2006 (c. 25)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1311/introduction",
    "retrieved_at": "2026-10-29T03:11:41.134551+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."
}