{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002/introduction",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002/introduction.json",
  "legislation": "uksi/2002/2931",
  "legislation_title": "The Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 27th November 2002\nLaid before the House of Commons 27th November 2002\nComing into force 1st December 2002\nThe Treasury, in exercise of the powers conferred upon them by section 349B(8) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 349B was inserted by section 85 of the Finance Act 2001 (c. 9) and amended by section 94 of, and Part 3(14) of Schedule 40 to, the Finance Act 2002 (c. 23)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2931/introduction",
    "retrieved_at": "2026-10-29T06:39:12.816979+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."
}