{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-amendment-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-amendment-regulations-2002/introduction.json",
  "legislation": "uksi/2002/3006",
  "legislation_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-amendment-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 4th December 2002\nLaid before the House of Commons 5th December 2002\nComing into force 6th April 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 605(1A), (1B), (1D) and (1E) of the Income and Corporation Taxes Act 1988 and section 133(1) of the Finance Act 1999, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 605 has been amended. Subsections (1A) to (1E) were inserted by section 105(1) and (2) of the Finance Act 1994 (c. 9), and subsection (1B)(a) was substituted by paragraph 4 of Schedule 15 to the Finance Act 1998 (c. 36)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3006/introduction",
    "retrieved_at": "2026-10-29T06:38:04.422300+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."
}