{
  "url": "https://openlegislation.uk/capital-gains-tax-definition-of-unit-trust-scheme-amendment-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-definition-of-unit-trust-scheme-amendment-regulations-2000/introduction.json",
  "legislation": "uksi/2000/2550",
  "legislation_title": "The Capital Gains Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-definition-of-unit-trust-scheme-amendment-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 20th September 2000\nLaid before the House of Commons 20th September 2000\nComing into force 11th October 2000\nThe Treasury, in exercise of the powers conferred on them by section 99(3) of the Taxation of Chargeable Gains Act 1992, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2550/introduction",
    "retrieved_at": "2026-10-29T08:19:14.685368+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."
}