{
  "url": "https://openlegislation.uk/finance-act-2021-modification-of-section-26-coronavirus-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2021-modification-of-section-26-coronavirus-regulations-2022/introduction.json",
  "legislation": "uksi/2022/275",
  "legislation_title": "The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2021-modification-of-section-26-coronavirus-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 14th March 2022\nLaid before the House of Commons 16th March 2022\nComing into force 6th April 2022\nThe Treasury make the following Regulations in exercise of the power conferred by section 26(5) of the Finance Act 2021.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2021 c. 26."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/275/introduction",
    "retrieved_at": "2026-10-28T22:02:50.552117+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."
}