{
  "url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2006/introduction.json",
  "legislation": "ukdsi/2006/0110745329",
  "legislation_title": "The Partnerships (Restrictions on Contributions to a Trade) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 122A(5) of the Finance Act 2004, for approval by resolution of the House of Commons.\nINCOME TAX\nMade 2006\nComing into force 2006\nA draft of this instrument has been laid before the House of Commons in accordance with section 122A(5) of the Finance Act 2004 and approved by a resolution of the House of Commons.\nAccordingly, the Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 122A(2) to (4) of the Finance Act 2004, and now vested in them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c.12; section 122A was inserted by section 79 of the Finance Act 2005 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110745329/introduction",
    "retrieved_at": "2026-10-30T15:21:10.718367+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."
}