{
  "url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/introduction.json",
  "legislation": "uksi/2005/3456",
  "legislation_title": "The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th December 2005\nLaid before the House of Commons 15th December 2005\nComing into force 6th April 2006\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 250(6) of the Finance Act 2004, and now exercisable by them, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue (“the former Commissioners”), including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, in so far as is appropriate a reference in an enactment to the former Commissioners is to be read as a reference to the new Commissioners."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3456/introduction",
    "retrieved_at": "2026-10-29T04:40:29.694129+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."
}