{
  "url": "https://openlegislation.uk/hybrid-and-other-mismatches-financial-instruments-excluded-instruments-amendment-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/hybrid-and-other-mismatches-financial-instruments-excluded-instruments-amendment-regulations-2022/introduction.json",
  "legislation": "uksi/2022/1144",
  "legislation_title": "The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/hybrid-and-other-mismatches-financial-instruments-excluded-instruments-amendment-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 7th November 2022\nLaid before the House of Commons 8th November 2022\nComing into force 31st December 2022\nThe Treasury, in exercise of the powers conferred by section 259N(3)(b) of the Taxation (International and Other Provisions) Act 2010, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8; section 259N was inserted by paragraph 1 of Schedule 10 to the Finance Act 2016 (c. 24) and was amended by section 19(4) of the Finance Act 2019 (c. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1144/introduction",
    "retrieved_at": "2026-10-28T21:54:01.778253+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."
}