{
  "url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/introduction.json",
  "legislation": "uksi/1995/2052",
  "legislation_title": "The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 1st August 1995\nLaid before the House of Commons 4th August 1995\nComing into force 25th August 1995\nThe Treasury, in exercise of the powers conferred on them by section 737(6), (7A) and (7B) of, and paragraphs 1(1) and 8(2) and (3) of Schedule 23A to, 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. Subsection (6) of section 737 was amended, and subsections (7A) and (7B) were inserted, by paragraph 3(6) and (7) of Schedule 13 to the Finance Act 1991 (c. 31), and Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2052/introduction",
    "retrieved_at": "2026-10-29T13:04:17.817434+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."
}