{
  "url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2006/introduction.json",
  "legislation": "uksi/2006/209",
  "legislation_title": "The Registered Pension Schemes (Authorised Payments) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 1st February 2006\nLaid before the House of Commons 2nd February 2006\nComing into force 6th April 2006\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by section 164(f) 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. 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(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken 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/2006/209/introduction",
    "retrieved_at": "2026-10-29T04:38:49.493604+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."
}