{
  "url": "https://openlegislation.uk/business-investment-relief-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/business-investment-relief-regulations-2012/regulation-2.json",
  "legislation": "uksi/2012/1898",
  "legislation_title": "The Business Investment Relief Regulations 2012",
  "legislation_url": "https://openlegislation.uk/business-investment-relief-regulations-2012",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Circumstances in which grace period may be extended",
  "text": "The grace period allowed for an appropriate mitigation step by section 809VJ of the Income Tax Act 2007 may be extended by an officer of Revenue and Customs if regulation 3 or 4 applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1898/regulation/2",
    "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."
}