{
  "url": "https://openlegislation.uk/draft-corporation-tax-exclusion-from-short-term-loan-relationships-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/draft-corporation-tax-exclusion-from-short-term-loan-relationships-regulations-2009/introduction.json",
  "legislation": "ukdsi/2009/9780111487327",
  "legislation_title": "The Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-corporation-tax-exclusion-from-short-term-loan-relationships-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under paragraph 62(6) of Schedule 15 to the Finance Act 2009, for approval by resolution of the House of Commons.\nCorporation Tax\nMade ***\nComing into force 1st January 2010\nThe Treasury makes the following Regulations in exercise of the powers conferred by paragraph 62(4) of Schedule 15 to the Finance Act 2009.\nIn accordance with paragraph 62(6) of Schedule 15 to that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c.10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111487327/introduction",
    "retrieved_at": "2026-10-30T14:56:35.839265+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."
}