{
  "url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012/introduction.json",
  "legislation": "uksi/2012/1258",
  "legislation_title": "The Finance Act 2004, Section 180(5) (Modification) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 10th May 2012\nLaid before the House of Commons 11th May 2012\nComing into force 1st June 2012\nThe Treasury, in exercise of the power conferred by section 70 of the Finance Act 2011, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2011 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1258/introduction",
    "retrieved_at": "2026-10-29T01:31:50.276798+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."
}