{
  "url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/introduction.json",
  "legislation": "uksi/2015/1999",
  "legislation_title": "The Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 7th December 2015\nComing into force 1st January 2016\nThe Treasury in exercise of the powers conferred by sections 26(3) and 30(3) of the Finance Act 2012 make the following Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1999/introduction",
    "retrieved_at": "2026-10-28T23:29:28.474850+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."
}