{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/1349",
  "legislation_title": "The Exchange Gains and Losses (Transitional Provisions) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 21st May 1996\nLaid before the House of Commons 21st May 1996\nComing into force 30th June 1996\nThe Treasury, in exercise of the powers conferred on them by sections 164(14) and 167(1) and (4) to (6) of, and Schedule 16 to, the Finance Act 1993, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34; subsections (5A) and (SB) of section 167 were inserted by paragraph 74 of Schedule 14 to the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1349/introduction",
    "retrieved_at": "2026-10-29T12:43:21.148278+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."
}