{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994/introduction.json",
  "legislation": "uksi/1994/3226",
  "legislation_title": "The Exchange Gains and Losses (Transitional Provisions) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 15th December 1994\nLaid before the House of Commons 16th December 1994\nComing into force 23rd March 1995\nThe Treasury, in exercise of the powers conferred on them by sections 164(14), 165(4) and (5) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3226/introduction",
    "retrieved_at": "2026-10-29T13:20:08.181059+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."
}