{
  "url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015/introduction.json",
  "legislation": "uksi/2015/1540",
  "legislation_title": "The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 16th July 2015\nLaid before the House of Commons 17th July 2015\nComing into force 7th August 2015\nThe Treasury make the following Regulations in exercise of the powers conferred by section 333DC of the Greater London Authority Act 1999 and section 53B of the Housing and Regeneration Act 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 29. Sections 333DA to 333DC were inserted by section 31(5) and (6) of the Infrastructure Act 2015 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2008 c. 17. Sections 53A and 53B were inserted by section 31(1) and (2) of the Infrastructure Act 2015."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1540/introduction",
    "retrieved_at": "2026-10-28T23:33:38.712235+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."
}