{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-1",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-1.json",
  "legislation": "uksi/2014/1928",
  "legislation_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014 and shall come into force on 1st September 2014.\n(2) In relation to a person’s liability to pay tax under regulations made under section 273ZA of the Finance Act 2004 (income and gains from taxable property), these Regulations have effect for any liability arising on or after 1st September 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 273ZA was inserted by paragraph 10 of Schedule 21 to the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1928/regulation/1",
    "retrieved_at": "2026-10-29T00:08:56.731044+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."
}