{
  "url": "https://openlegislation.uk/finance-act-2016-section-1621-and-schedule-20-appointed-day-regulations-2016/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2016-section-1621-and-schedule-20-appointed-day-regulations-2016/introduction.json",
  "legislation": "uksi/2016/1249",
  "legislation_title": "The Finance Act 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016-section-1621-and-schedule-20-appointed-day-regulations-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nInheritance Tax\nMade 19th December 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by section 162(2) and (3) of the Finance Act 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2016 c. 24."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1249/introduction",
    "retrieved_at": "2026-10-28T23:16:41.548787+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."
}