{
  "url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2001/note",
  "json_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2001/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Personal Portfolio Bonds (Tax) Regulations 1999 (S.I. 1999/1029).\nRegulation 1 provides for the citation and commencement of these Regulations, and regulation 2 introduces the amendments.\nRegulation 3 amends regulation 5 of the 1999 Regulations to reflect changes made to the taxation of personal portfolio bonds by Schedule 28 to the Finance Act 2001 (c. 9).\nRegulation 4 makes consequential amendments to regulation 6 of the 1999 Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/2724/note",
    "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."
}