{
  "url": "https://openlegislation.uk/finance-act-1995-section-12712-designated-transactions-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1995-section-12712-designated-transactions-regulations-2007/introduction.json",
  "legislation": "uksi/2007/963",
  "legislation_title": "The Finance Act 1995, Section 127(12), (Designated Transactions) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-1995-section-12712-designated-transactions-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income tax\ncapital gains tax\nMade 22nd March 2007\nLaid before the House of Commons 22nd March 2007\nComing into force 12th April 2007\nThe Treasury make the following Regulations in exercise of the powers conferred by section 127(12)(c) of the Finance Act 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1995 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/963/introduction",
    "retrieved_at": "2026-10-29T03:56:39.484947+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."
}