{
  "url": "https://openlegislation.uk/personal-pension-schemes-transfer-payments-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-transfer-payments-regulations-2001/introduction.json",
  "legislation": "uksi/2001/119",
  "legislation_title": "The Personal Pension Schemes (Transfer Payments) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-transfer-payments-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 23rd January 2001\nLaid before the House of Commons 24th January 2001\nComing into force In accordance with regulation 1\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 638(2) and (7A) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; subsection (7A) was inserted by paragraph 9 of Schedule 11 to the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/119/introduction",
    "retrieved_at": "2026-10-29T08:07:00.705020+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."
}