{
  "url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012/regulation-1",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-1805-modification-regulations-2012/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Finance Act 2004, Section 180(5) (Modification) Regulations 2012 and come into force on 1st June 2012.\n(2) Regulation 2 has effect in relation to any payments made on or after 6th April 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1258/regulation/1",
    "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."
}