{
  "url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2002/introduction.json",
  "legislation": "uksi/2002/455",
  "legislation_title": "The Personal Portfolio Bonds (Tax) (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-amendment-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 28th February 2002\nLaid before the House of Commons 4th March 2002\nComing into force 6th April 2002\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/2002/455/introduction",
    "retrieved_at": "2026-10-29T07:14:14.277180+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."
}