{
  "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1994/introduction.json",
  "legislation": "uksi/1994/1479",
  "legislation_title": "The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 3rd June 1994\nLaid before the House of Commons 6th June 1994\nComing into force 27th June 1994\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/1994/1479/introduction",
    "retrieved_at": "2026-10-29T13:32:00.749073+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."
}