{
  "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/introduction",
  "json_url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/introduction.json",
  "legislation": "uksi/2001/3799",
  "legislation_title": "The Enterprise Management Incentives (Gross Asset Requirement) Order 2001",
  "legislation_url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 27th November 2001\nLaid before the House of Commons 28th November 2001\nComing into force 1st January 2002\nThe Treasury, in exercise of the powers conferred upon them by section 62 of, and paragraph 69(b) of Schedule 14 to, the Finance Act 2000, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3799/introduction",
    "retrieved_at": "2026-10-29T07:21:17.790863+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."
}