{
  "url": "https://openlegislation.uk/financing-arrangement-funded-transfers-to-shareholders-regulations-2008/regulation-1",
  "json_url": "https://openlegislation.uk/financing-arrangement-funded-transfers-to-shareholders-regulations-2008/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008 and shall come into force on 12th August 2008.\n(2) These Regulations have effect in relation to periods of account beginning on or after 1st January 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1926/regulation/1",
    "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."
}