{
  "url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026/introduction.json",
  "legislation": "uksi/2026/671",
  "legislation_title": "The Registered Pension Schemes (Net Pay Arrangements) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-net-pay-arrangements-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 22nd June 2026\nLaid before the House of Commons 23rd June 2026\nComing into force 14th July 2026\nThe Treasury make these Regulations in exercise of the powers conferred by section 193A(9) of the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12; section 193A was inserted by section 25 of the Finance (No. 2) Act 2023 (c. 30)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/671/introduction",
    "retrieved_at": "2026-10-28T20:59:31.943072+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."
}