{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/introduction.json",
  "legislation": "uksi/1988/1013",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th June 1988\nLaid before the House of Commons 9th June 1988\nComing into force 1st July 1988\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 639 of 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/1988/1013/introduction",
    "retrieved_at": "2026-10-29T16:05:28.427605+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."
}