{
  "url": "https://openlegislation.uk/registered-pension-schemes-prescribed-schemes-and-occupations-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-prescribed-schemes-and-occupations-regulations-2005/introduction.json",
  "legislation": "uksi/2005/3451",
  "legislation_title": "The Registered Pension Schemes (Prescribed Schemes and Occupations) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-prescribed-schemes-and-occupations-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 by paragraphs 19(3)(c) and 23(4)(b) of Schedule 36 to 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).Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read 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/2005/3451/introduction",
    "retrieved_at": "2026-10-29T04:40:34.329899+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."
}