{
  "url": "https://openlegislation.uk/business-investment-relief-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/business-investment-relief-regulations-2012/introduction.json",
  "legislation": "uksi/2012/1898",
  "legislation_title": "The Business Investment Relief Regulations 2012",
  "legislation_url": "https://openlegislation.uk/business-investment-relief-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 18th July 2012\nLaid before the House of Commons 19th July 2012\nComing into force 10th August 2012\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 809VJ(4) and (5) of the Income Tax Act 2007:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3. Section 809VJ was inserted by paragraph 7 of Schedule 12 to the Finance Act 2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1898/introduction",
    "retrieved_at": "2026-10-29T01:24:45.347633+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."
}