{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/introduction.json",
  "legislation": "uksi/1995/3103",
  "legislation_title": "The Retirement Benefits Schemes (Information Powers) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 30th November 1995\nLaid before the House of Commons 30th November 1995\nComing into force 1st January 1996\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, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; subsections (1A) to (1E) of section 605 were inserted by section 105(2) of the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3103/introduction",
    "retrieved_at": "2026-10-29T12:57:07.174751+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."
}