{
  "url": "https://openlegislation.uk/business-expansion-scheme-substitution-of-permitted-maximum-amount-order-1990/introduction",
  "json_url": "https://openlegislation.uk/business-expansion-scheme-substitution-of-permitted-maximum-amount-order-1990/introduction.json",
  "legislation": "uksi/1990/862",
  "legislation_title": "The Business Expansion Scheme (Substitution of Permitted Maximum Amount) Order 1990",
  "legislation_url": "https://openlegislation.uk/business-expansion-scheme-substitution-of-permitted-maximum-amount-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 4th April 1990\nLaid before the House of Commons 9th April 1990\nComing into force 1st May 1990\nThe Treasury, in exercise of the powers conferred on them by section 290A(9) of the Income and Corporation Taxes Act 1988, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 290A was inserted by section 51(1)(b) of the Finance Act 1988 (c. 39). The section was modified for purposes not relevant to this Order by section 50 of, and paragraph 3 of Schedule 4 to, that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/862/introduction",
    "retrieved_at": "2026-10-29T15:21:34.368395+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."
}