{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-insurance-companies-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-insurance-companies-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/673",
  "legislation_title": "The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-insurance-companies-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 8th March 1996\nLaid before the House of Commons 8th March 1996\nComing into force 31st March 1996\nThe Treasury, in exercise of the powers conferred on them by sections 167(1) and (4) to (6) and 168(1) to (5) of the Finance Act 1993, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/673/introduction",
    "retrieved_at": "2026-10-29T12:48:56.458822+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."
}