{
  "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/introduction",
  "json_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/introduction.json",
  "legislation": "ukdsi/2016/9780111147672",
  "legislation_title": "The Major Sporting Events (Income Tax Exemption) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for approval by resolution of that House.\nIncome Tax\nMade ***\nComing into force 19th July 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 c. 26."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147672/introduction",
    "retrieved_at": "2026-10-30T15:08:03.041033+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."
}