{
  "url": "https://openlegislation.uk/financing-arrangement-funded-transfers-to-shareholders-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/financing-arrangement-funded-transfers-to-shareholders-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1926",
  "legislation_title": "The Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008",
  "legislation_url": "https://openlegislation.uk/financing-arrangement-funded-transfers-to-shareholders-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 22nd July 2008\nLaid before the House of Commons 22nd July 2008\nComing into force 12th August 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by section 83YE(1) and (4) of the Finance Act 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26; section 83YE was inserted by paragraph 1(3) of Schedule 17 to the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1926/introduction",
    "retrieved_at": "2026-10-29T03:26:59.306276+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."
}