{
  "url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/introduction.json",
  "legislation": "uksi/2014/685",
  "legislation_title": "The Investment Transactions (Tax) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 17th March 2014\nLaid before the House of Commons 18th March 2014\nComing into force 8th April 2014\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005, section 622A of the Corporation Tax Act 2010, section 354 of the Taxation (International and Other Provisions) Act 2010 and section 217 of the Finance Act 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 22."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2010 c. 4, section 622A was inserted by section 50 of the Finance Act 2011 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2010 c. 8."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2013 c. 29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/685/introduction",
    "retrieved_at": "2026-10-29T00:22:42.006036+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."
}