{
  "url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-3.json",
  "legislation": "uksi/2025/84",
  "legislation_title": "The Income Tax (Additional Information to be included in Returns) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Additional information to be provided in relation to directorships, close companies and dividend income",
  "text": "(1) Regulations 4 and 5 apply to a person required to make and deliver a personal return for a year of assessment (“the relevant year”) after the tax year 2024-25.\n(2) In regulations 4 and 5, “close company” has the meaning given in section 439 of CTA 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4. The definition of “CTA 2010” in section 118(1) of the Taxes Management Act 1970 was inserted by paragraph 159(b) of Schedule 1 to the Corporation Tax Act 2010 (“CTA 2010”)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/84/regulation/3",
    "retrieved_at": "2026-10-28T21:21:16.550477+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."
}