{
  "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/introduction.json",
  "legislation": "uksi/2006/1958",
  "legislation_title": "The Pensions Schemes (Taxable Property Provisions) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 20th July 2006\nLaid before the House of Commons 21st July 2006\nComing into force 11th August 2006\nThe Treasury, in exercise of the powers conferred upon them by section 273ZA of, and paragraphs 33(4), 34(4), 36 and 37 of Schedule 29A to, the Finance Act 2004, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12; section 273ZA and Schedule 29A were inserted by paragraphs 10 and 13 of Schedule 21 to the Finance Act 2006 (c. 25) respectively."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1958/introduction",
    "retrieved_at": "2026-10-29T04:25:07.459622+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."
}