{
  "url": "https://openlegislation.uk/european-single-currency-taxes-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/european-single-currency-taxes-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/2647",
  "legislation_title": "The European Single Currency (Taxes) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/european-single-currency-taxes-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 7th October 2008\nLaid before the House of Commons 7th October 2008\nComing into force 28th October 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by section 163 of the Finance Act 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 36; section 163 was amended by Part 3(11) of Schedule 40 to the Finance Act 2002 (c. 23) and by paragraph 10 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2647/introduction",
    "retrieved_at": "2026-10-29T03:23:46.542034+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."
}