{
  "url": "https://openlegislation.uk/registered-pension-schemes-bridging-pensions-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-bridging-pensions-regulations-2007/introduction.json",
  "legislation": "uksi/2007/826",
  "legislation_title": "The Registered Pension Schemes (Bridging Pensions) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-bridging-pensions-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\nMade 13th March 2007\nLaid before the House of Commons 14th March 2007\nComing into force 6th April 2007\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and 2(8) of Schedule 28 to the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12; paragraph 2(5) of Schedule 28 was substituted by paragraph 20(3) of Schedule 23 to the Finance Act 2006 (c. 25), and paragraph 2(8) of Schedule 28 was inserted by paragraph 11(9) of Schedule 10 to the Finance Act 2005 (c. 7) and amended by paragraph 20(4) of Schedule 23 to the Finance Act 2006."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/826/introduction",
    "retrieved_at": "2026-10-29T03:57:40.073147+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."
}