{
  "url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2001/introduction.json",
  "legislation": "uksi/2001/2724",
  "legislation_title": "The Personal Portfolio Bonds (Tax) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 27th July 2001\nLaid before the House of Commons 27th July 2001\nComing into force 17th August 2001\nThe Treasury, in exercise of the powers conferred upon them by section 553C 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. Section 553C was inserted by section 89 of the Finance Act 1998 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/2724/introduction",
    "retrieved_at": "2026-10-29T07:32:40.428103+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."
}