{
  "url": "https://openlegislation.uk/draft-distributions-excluded-companies-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/draft-distributions-excluded-companies-regulations-2009/introduction.json",
  "legislation": "ukdsi/2009/9780111486399",
  "legislation_title": "The Distributions (Excluded Companies) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-distributions-excluded-companies-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 1310(4) of the Corporation Tax Act 2009, for approval by resolution of the House of Commons.\nCorporation Tax\nMade 2009\nComing into force 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by section 931C(2)(b) and (6) of the Corporation Tax Act 2009.\nIn accordance with section 1310(4) of 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. 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 931C was inserted by section 34 of and Schedule 14 to the Finance Act 2009 (c.10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111486399/introduction",
    "retrieved_at": "2026-10-30T14:56:44.179416+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."
}