{
  "url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015/introduction.json",
  "legislation": "ukdsi/2015/9780111141144",
  "legislation_title": "The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-taxation-of-regulatory-capital-securities-amendment-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 221(6) of the Finance Act 2012, for approval by resolution of that House.\nCapital Gains Tax\nCorporation Tax\nIncome Tax\nStamp Duty\nStamp Duty Reserve Tax\nMade ***\nComing into force 1st January 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by section 221 of the Finance Act 2012.\nA draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 221(6) of the Finance Act 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111141144/introduction",
    "retrieved_at": "2026-10-30T15:08:59.116030+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."
}