{
  "url": "https://openlegislation.uk/finance-act-2021-value-added-tax-penalties-appointed-day-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2021-value-added-tax-penalties-appointed-day-regulations-2022/introduction.json",
  "legislation": "uksi/2022/1278",
  "legislation_title": "The Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2021-value-added-tax-penalties-appointed-day-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nCorporation Tax\nIncome Tax\nMade 5th December 2022\nThe Treasury, in exercise of the powers conferred by sections 116(3) and (4), 117(2) and (3) and 118(2) and (3) of the Finance Act 2021, make the following Regulations.",
  "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/2022/1278/introduction",
    "retrieved_at": "2026-10-28T21:52:35.844965+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."
}