{
  "url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/introduction",
  "json_url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/introduction.json",
  "legislation": "ukdsi/2011/9780111509326",
  "legislation_title": "The Taxation of Equitable Life (Payments) Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Order laid before Parliament under section 1(5) of the Equitable Life (Payments) Act 2010, for approval by resolution of each House of Parliament.\nCapital Gains Tax\nCorporation Tax\nIncome Tax\nInheritance Tax\nTax Credits\nMade ***\nComing into force in accordance with article 1(1)\nThe Treasury make the following Order in exercise of the powers conferred by section 1(3) and (4) of the Equitable Life (Payments) Act 2010\nIn accordance with section 1(5) of that Act, a draft of this Order was laid before Parliament and approved by a resolution of each House of Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 34."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111509326/introduction",
    "retrieved_at": "2026-10-30T14:53:45.660986+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."
}