{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-regulations-2007/introduction.json",
  "legislation": "uksi/2007/3532",
  "legislation_title": "The Registered Pension Schemes (Authorised Member Payments) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-authorised-member-payments-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "IncOme TAX\nMade 14th December 2007\nLaid before the House of Commons 17th December 2007\nComing into force 7th January 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 164(f) of the Finance Act 2004 and now exercisable by them.",
  "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 were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3532/introduction",
    "retrieved_at": "2026-10-29T03:39:15.012862+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."
}