{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/introduction.json",
  "legislation": "uksi/2002/1969",
  "legislation_title": "The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 25th July 2002\nLaid before the House of Commons 25th July 2002\nComing into force 1st October 2002\nThe Treasury, in exercise of the powers conferred upon them by section 81 of the Finance Act 2002, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1969/introduction",
    "retrieved_at": "2026-10-29T06:51:40.271171+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."
}