{
  "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/introduction.json",
  "legislation": "uksi/2012/3008",
  "legislation_title": "The Friendly Societies (Modifications of the Tax Acts) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 3rd December 2012\nLaid before the House of Commons 4th December 2012\nComing into force 31st December 2012\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 151(3), (4) and (6), 158(5) and (7), 166(6) and (8) and 167(4) and (6) of the Finance Act 2012.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3008/introduction",
    "retrieved_at": "2026-10-29T01:11:38.914642+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."
}