{
  "url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2001/regulation-1",
  "json_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2001/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations may be cited as the Personal Portfolio Bonds (Tax) (Amendment) Regulations 2001 and shall come into force on 17th August 2001 and have effect as respects gains treated as arising on or after that day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/2724/regulation/1",
    "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."
}