{
  "url": "https://openlegislation.uk/finance-act-2015-section-23-appointed-day-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2015-section-23-appointed-day-regulations-2015/introduction.json",
  "legislation": "uksi/2015/2035",
  "legislation_title": "The Finance Act 2015, Section 23 (Appointed Day) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015-section-23-appointed-day-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 15th December 2015\nThe Treasury, in exercise of the powers conferred by section 23(3) of the Finance Act 2015, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2015 c.11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/2035/introduction",
    "retrieved_at": "2026-10-28T23:29:05.959400+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."
}