{
  "url": "https://openlegislation.uk/finance-act-1994-section-220-amendment-regulations-2007/regulation-1",
  "json_url": "https://openlegislation.uk/finance-act-1994-section-220-amendment-regulations-2007/regulation-1.json",
  "legislation": "uksi/2007/1616",
  "legislation_title": "The Finance Act 1994, Section 220 (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-1994-section-220-amendment-regulations-2007",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Finance Act 1994, Section 220 (Amendment) Regulations 2007 and shall come into force on 1st July 2007.\n(2) These Regulations shall have effect for accounting periods ending on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1616/regulation/1",
    "retrieved_at": "2026-10-29T03:51:30.481343+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."
}