{
  "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/introduction.json",
  "legislation": "uksi/1992/571",
  "legislation_title": "The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th March 1992\nLaid before the House of Commons 9th March 1992\nComing into force 31st March 1992\nThe Treasury, in exercise of the powers conferred on them by section 469(7) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/571/introduction",
    "retrieved_at": "2026-10-29T14:26:43.011995+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."
}