{
  "url": "https://openlegislation.uk/building-societies-core-capital-deferred-shares-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/building-societies-core-capital-deferred-shares-regulations-2013/introduction.json",
  "legislation": "uksi/2013/460",
  "legislation_title": "The Building Societies (Core Capital Deferred Shares) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/building-societies-core-capital-deferred-shares-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nCorporation Tax\nIncome Tax\nStamp Duty\nStamp Duty Reserve Tax\nApproved by the House of CommonsMade 28th February 2013\nComing into force in accordance with regulation 1(1)\nThe Treasury make the following Regulations in exercise of the powers conferred by section 221 of the Finance Act 2012.\nA draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 221(6) of the Finance Act 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/460/introduction",
    "retrieved_at": "2026-10-29T01:02:37.714465+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."
}