{
  "url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2005/regulation-3.json",
  "legislation": "ukdsi/2005/0110730143",
  "legislation_title": "The Partnerships (Restrictions on Contributions to a Trade) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2005",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Scope of these Regulations",
  "text": "These Regulations apply for the purposes of—\n(a) the relevant provisions mentioned in section 118ZN of ICTA, and\n(b) except in regulation 5, applying section 119 FA 2004 as mentioned in section 122A(2) of that Act,\nin computing the amount of an individual’s contribution to the relevant trade.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110730143/regulation/3",
    "retrieved_at": "2026-10-30T15:22:10.429880+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."
}