{
  "url": "https://openlegislation.uk/personal-portfolio-bonds-tax-regulations-1999/regulation-1",
  "json_url": "https://openlegislation.uk/personal-portfolio-bonds-tax-regulations-1999/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Personal Portfolio Bonds (Tax) Regulations 1999 and shall come into force on 6th April 1999.\n(2) These Regulations shall have effect, in relation to personal portfolio bonds, with respect to any year ending on or after 6th April 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1029/regulation/1",
    "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."
}