{
  "url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016/introduction",
  "json_url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016/introduction.json",
  "legislation": "uksi/2016/566",
  "legislation_title": "The Banking Surcharge (Information) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 9th May 2016\nLaid before the House of Commons 10th May 2016\nComing into force 1st June 2016\nThe Treasury, in exercise of the powers conferred by section 59E of the Taxes Management Act 1970, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9. Section 59E was inserted by section 30(1) of the Finance Act 1998 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/566/introduction",
    "retrieved_at": "2026-10-28T23:23:37.973883+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."
}