{
  "url": "https://openlegislation.uk/personal-portfolio-bonds-tax-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-regulations-1999/introduction.json",
  "legislation": "uksi/1999/1029",
  "legislation_title": "The Personal Portfolio Bonds (Tax) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 30th March 1999\nLaid before the House of Commons 30th March 1999\nComing into force 6th April 1999\nThe Treasury, in exercise of the powers conferred on 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/1999/1029/introduction",
    "retrieved_at": "2026-10-29T10:51:47.971000+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."
}