{
  "url": "https://openlegislation.uk/registered-pension-schemes-transfer-of-sums-and-assets-amendment-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-transfer-of-sums-and-assets-amendment-regulations-2014/introduction.json",
  "legislation": "uksi/2014/1449",
  "legislation_title": "The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-transfer-of-sums-and-assets-amendment-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 4th June 2014\nLaid before the House of Commons 6th June 2014\nComing into force 1st July 2014\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 169(1B) of the Finance Act 2004 and now exercisable by them, and section 282(A1) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12; section 169(1B) was inserted by paragraph 36 of Schedule 10 to the Finance Act 2005 (c. 7)."
    },
    {
      "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(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far 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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1449/introduction",
    "retrieved_at": "2026-10-29T00:14:12.077877+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."
}