{
  "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2000/introduction.json",
  "legislation": "uksi/2000/3228",
  "legislation_title": "The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 8th December 2000\nLaid before the House of Commons 8th December 2000\nComing into force 29th December 2000\nThe Treasury, in exercise of the powers conferred upon them by paragraph 77 of Schedule 18 to the Finance Act 1998, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 36; paragraph 77 was amended by section 99 of the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/3228/introduction",
    "retrieved_at": "2026-10-29T08:09:22.601083+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."
}