{
  "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1990/introduction",
  "json_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1990/introduction.json",
  "legislation": "uksi/1990/2552",
  "legislation_title": "The Income Tax (Stock Lending) (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 13th December 1990\nLaid before the House of Commons 17th December 1990\nComing into force 7th January 1991\nThe Treasury, in exercise of the powers conferred on them by section 129 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/1990/2552/introduction",
    "retrieved_at": "2026-10-29T14:54:35.462679+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."
}