{
  "url": "https://openlegislation.uk/registered-pension-schemes-modification-of-scheme-rules-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-modification-of-scheme-rules-regulations-2011/introduction.json",
  "legislation": "uksi/2011/1791",
  "legislation_title": "The Registered Pension Schemes (Modification of Scheme Rules) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-modification-of-scheme-rules-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 20th July 2011\nLaid before the House of Commons 21st July 2011\nComing into force 11th August 2011\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 237F of the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Section 237F was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1791/introduction",
    "retrieved_at": "2026-10-29T02:00:57.619943+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."
}