{
  "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999/introduction.json",
  "legislation": "uksi/1999/622",
  "legislation_title": "The Friendly Societies (Provisional Repayments for Exempt Business) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th March 1999\nLaid before the House of Commons 9th March 1999\nComing into force 30th March 1999\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/1999/622/introduction",
    "retrieved_at": "2026-10-29T10:58:10.268030+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."
}