{
  "url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/1745",
  "legislation_title": "The Charitable Deductions (Approved Schemes) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/charitable-deductions-approved-schemes-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 15th July 2003\nLaid before the House of Commons 15th July 2003\nComing into force 5th August 2003\nThe Treasury, in exercise of the powers conferred upon them by section 202(8) and (9) of the Income and Corporation Taxes Act 1988 and section 38(1), (3) and (6) of the Finance Act 2000, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2000 c. 17. Section 38(6) was amended by section 146 of the Finance Act 2003 (c 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1745/introduction",
    "retrieved_at": "2026-10-29T06:16:09.746937+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."
}