{
  "url": "https://openlegislation.uk/finance-act-2021-schedule-33-licensing-authorities-tax-information-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2021-schedule-33-licensing-authorities-tax-information-regulations-2022/introduction.json",
  "legislation": "uksi/2022/224",
  "legislation_title": "The Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2021-schedule-33-licensing-authorities-tax-information-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 4th March 2022\nLaid before the House of Commons 7th March 2022\nComing into force 4th April 2022\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 8(1) to (3) of Schedule 33 to 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/2022/224/introduction",
    "retrieved_at": "2026-10-28T22:03:22.075445+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."
}