{
  "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/introduction.json",
  "legislation": "ukdsi/2017/9780111157893",
  "legislation_title": "The Major Sporting Events (Income Tax Exemption) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017",
  "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 31st May 2017\nThe Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014.\nA draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 48(5) 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/2017/9780111157893/introduction",
    "retrieved_at": "2026-10-30T15:06:29.827187+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."
}