{
  "url": "https://openlegislation.uk/registered-pension-schemes-minimum-contributions-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-minimum-contributions-regulations-2005/introduction.json",
  "legislation": "uksi/2005/3450",
  "legislation_title": "The Registered Pension Schemes (Minimum Contributions) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-minimum-contributions-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 upon them by section 202(5)(b) 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, including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3450/introduction",
    "retrieved_at": "2026-10-29T04:40:35.507897+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."
}