{
  "url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012/introduction",
  "json_url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012/introduction.json",
  "legislation": "uksi/2012/1709",
  "legislation_title": "The British Waterways Board (Tax Consequences) Order 2012",
  "legislation_url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nStamp Duty\nStamp Duty Land Tax\nMade at 12 noon on 2nd July 2012\nLaid before the House of Commons at 3 p.m. on 2nd July 2012\nComing into force at 3.30 p.m. on 2nd July 2012\nThe Treasury make the following Order in exercise of the powers conferred by section 25 of the Public Bodies Act 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2011 c. 24. The taxes in respect of which provision is made in this Order are relevant taxes for the purposes of section 25 of the Public Bodies Act 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1709/introduction",
    "retrieved_at": "2026-10-29T01:27:02.817425+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."
}