{
  "url": "https://openlegislation.uk/finance-act-2007-schedule-26-paragraphs-4-and-5-valuation-of-shares-appointed-day-order-2015/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2007-schedule-26-paragraphs-4-and-5-valuation-of-shares-appointed-day-order-2015/introduction.json",
  "legislation": "uksi/2015/635",
  "legislation_title": "The Finance Act 2007, Schedule 26, Paragraphs 4 and 5 (Valuation of Shares) (Appointed Day) Order 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2007-schedule-26-paragraphs-4-and-5-valuation-of-shares-appointed-day-order-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nCorporation Tax\nIncome Tax\nMade 9th March 2015\nThe Treasury make the following Order in exercise of the powers conferred by paragraphs 4(2) and 5(2) of Schedule 26 to the Finance Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/635/introduction",
    "retrieved_at": "2026-10-28T23:43:18.443600+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."
}