{
  "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/introduction.json",
  "legislation": "uksi/1993/3112",
  "legislation_title": "The Friendly Societies (Provisional Repayments for Exempt Business) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th December 1993\nLaid before the House of Commons 9th December 1993\nComing into force 1st January 1994\nThe Treasury, in exercise of the powers conferred on them by section 121 of the Finance Act 1993, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3112/introduction",
    "retrieved_at": "2026-10-29T13:44:52.010531+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."
}