{
  "url": "https://openlegislation.uk/draft-tax-credits-excluded-companies-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/draft-tax-credits-excluded-companies-regulations-2009/introduction.json",
  "legislation": "ukdsi/2009/9780111486634",
  "legislation_title": "The Tax Credits (Excluded Companies) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-excluded-companies-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This draft replaces that laid on 15th October 2009 and is being issued free of charge to all known recipients of that draft Statutory Instrument.\nDraft Regulations laid before the House of Commons under section 397BA(8) of the Income Tax (Trading and Other Income) Act 2005, for approval by resolution of the House of Commons.\nIncome Tax\nMade 2009\nComing into force 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 397BA(3)(b) and (7) of the Income Tax (Trading and Other Income) Act 2005.\nIn accordance with section 397BA(8) of that Act, 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": "Section 397BA was inserted by section 40 and paragraphs 1 and 5 as read with paragraph 14, of Schedule 19 to the Finance Act 2009 (c. 10)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111486634/introduction",
    "retrieved_at": "2026-10-30T14:56:42.161286+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."
}