{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-excepted-provisions-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-excepted-provisions-regulations-2000/introduction.json",
  "legislation": "uksi/2000/1087",
  "legislation_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-excepted-provisions-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th April 2000\nLaid before the House of Commons 19th April 2000\nComing into force 10th May 2000\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 591A(2) 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. Section 591A was inserted by section 35 of the Finance Act 1991 (c. 31)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1087/introduction",
    "retrieved_at": "2026-10-29T09:12:19.669846+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."
}