{
  "url": "https://openlegislation.uk/finance-act-1995-section-12712-designated-transactions-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1995-section-12712-designated-transactions-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2172",
  "legislation_title": "The Finance Act 1995, Section 127(12) (Designated Transactions) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-1995-section-12712-designated-transactions-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 21st August 2003\nLaid before the House of Commons 22nd August 2003\nComing into force 12th September 2003\nThe Treasury, in exercise of the powers conferred upon then by section 127(12)(c) of the Finance Act 1995, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1995 c. 4. There is an amendment to section 127 which is not relevant for present purposes."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2172/introduction",
    "retrieved_at": "2026-10-29T06:00:48.800605+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."
}