{
  "url": "https://openlegislation.uk/delivery-of-tax-information-through-software-ancillary-metadata-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/delivery-of-tax-information-through-software-ancillary-metadata-regulations-2019/introduction.json",
  "legislation": "uksi/2019/360",
  "legislation_title": "The Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/delivery-of-tax-information-through-software-ancillary-metadata-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 25th February 2019\nLaid before the House of Commons 26th February 2019\nComing into force 19th March 2019\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 135(1), (2)(a), (d), (e) and (g), (4)(a), (c) and (d), (7) and (10) of the Finance Act 2002, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23; section 135 was amended by paragraph 95 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) and by section 93(2) and (3) of the Finance Act 2007 (c. 11). Subsection (10) is cited in particular for the meaning of “specified”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/360/introduction",
    "retrieved_at": "2026-10-28T22:46:36.077250+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."
}