{
  "url": "https://openlegislation.uk/draft-special-annual-allowance-charge-variation-of-rate-order-2010/introduction",
  "json_url": "https://openlegislation.uk/draft-special-annual-allowance-charge-variation-of-rate-order-2010/introduction.json",
  "legislation": "ukdsi/2010/9780111490464",
  "legislation_title": "The Special Annual Allowance Charge (Variation of Rate) Order 2010",
  "legislation_url": "https://openlegislation.uk/draft-special-annual-allowance-charge-variation-of-rate-order-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Order laid before the House of Commons under paragraph 19(5) of Schedule 35 to the Finance Act 2009 (c.10) for approval by resolution of that House.\nIncome Tax\nMade 2010\nComing into force 2010\nThe Treasury make this Order in exercise of the power conferred by paragraph 19(1) and (2) of Schedule 35 to the Finance Act 2009.\nIn accordance with paragraph 19(5) of that Schedule, 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. 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111490464/introduction",
    "retrieved_at": "2026-10-30T14:56:11.868560+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."
}