{
  "url": "https://openlegislation.uk/registered-pension-schemes-relevant-income-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-relevant-income-regulations-2011/introduction.json",
  "legislation": "uksi/2011/1783",
  "legislation_title": "The Registered Pension Schemes (Relevant Income) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-relevant-income-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 Treasury make the following Regulations in exercise of the powers conferred by paragraphs 14B(2)(b) and 24D(2)(b) of Schedule 28 to, and section 282(A1) of, the Finance Act 2004 as the latter section has effect under paragraph 108 of Schedule 16 to the Finance Act 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Paragraphs 14A to 14E and 24A to 24G of Schedule 28 were respectively inserted by paragraphs 10 and 20 of Schedule 16 to the Finance Act 2011 (c. 11). Section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c.10) with effect for the tax year 2010-11 and subsequent tax years."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2011 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1783/introduction",
    "retrieved_at": "2026-10-29T02:01:03.611012+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."
}