{
  "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-2001/introduction.json",
  "legislation": "uksi/2001/3973",
  "legislation_title": "The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 11th December 2001\nLaid before the House of Commons 11th December 2001\nComing into force 1st January 2002\nThe Treasury, in exercise of the powers conferred on them by section 121 of the Finance Act 1993 and section 87(3) and (4) of the Finance Act 2001, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34; section 121 was extended by section 87(3) and (4) of, and is prospectively repealed with effect from 6th April 2004 by Part II(12) of Schedule 33 to, the Finance Act 2001 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3973/introduction",
    "retrieved_at": "2026-10-29T07:18:56.614647+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."
}