{
  "url": "https://openlegislation.uk/personal-pension-schemes-transfer-payments-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-transfer-payments-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/480",
  "legislation_title": "The Personal Pension Schemes (Transfer Payments) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-transfer-payments-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 25th February 1997\nLaid before the House of Commons 26th February 1997\nComing into force 19th March 1997\nThe Commissioners of Inland Revenue, in exercise of the power conferred on them by section 638(2) 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/1997/480/introduction",
    "retrieved_at": "2026-10-29T12:24:23.742450+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."
}