{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/introduction",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/introduction.json",
  "legislation": "uksi/1976/1919",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Spain) Order 1976",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nLaid before the House of Commons in draft\nMade 15th November 1976\nAt the Court at Buckingham Palace, the 15th day of November 1976\nPresent,\nThe Queen's Most Excellent Majesty in Council\nWhereas a draft of this Order was laid before the Commons House of Parliament in accordance with the provisions of section 497(8) of the Income and Corporation Taxes Act 1970, and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of this Order:\nNow, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 497 of the said Income and Corporation Taxes Act 1970, section 98(2) of the Finance Act 1972 and section 39 of the Finance Act 1965, as amended, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/1919/introduction",
    "retrieved_at": "2026-10-29T20:16:13.304051+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."
}