{
  "url": "https://openlegislation.uk/registered-pension-schemes-transfer-of-sums-and-assets-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-transfer-of-sums-and-assets-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1946",
  "legislation_title": "The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-transfer-of-sums-and-assets-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 22nd July 2008\nLaid before the House of Commons 22nd July 2008\nComing into force 1st November 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 3(2B), (2C) and (2CA) and 17(3), (4) and (4A) of Schedule 28 to the Finance Act 2004 and now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Paragraphs 3(2B) and (2C) and 17(3) and (4) of Schedule 28 were inserted by paragraphs 13 and 15 of Schedule 10 to the Finance Act 2005 (c. 7). Paragraphs 3(2CA) and 17(4A) were inserted by paragraph 2 of Schedule 29 to the Finance Act 2008 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken 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/2008/1946/introduction",
    "retrieved_at": "2026-10-29T03:26:44.951018+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."
}