{
  "url": "https://openlegislation.uk/finance-act-2003-schedule-26-paragraph-33-designated-transactions-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2003-schedule-26-paragraph-33-designated-transactions-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2173",
  "legislation_title": "The Finance Act 2003, Schedule 26, Paragraph 3(3) (Designated Transactions) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003-schedule-26-paragraph-33-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 them by paragraph 3(3)(c) of Schedule 26 to the Finance Act 2003 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2173/introduction",
    "retrieved_at": "2026-10-29T06:00:47.822485+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."
}