{
  "url": "https://openlegislation.uk/investment-trust-approved-company-tax-amendment-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/investment-trust-approved-company-tax-amendment-regulations-2013/introduction.json",
  "legislation": "uksi/2013/1406",
  "legislation_title": "The Investment Trust (Approved Company) (Tax) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/investment-trust-approved-company-tax-amendment-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 6th June 2013\nLaid before the House of Commons 7th June 2013\nComing into force 28th June 2013\nThe Treasury make the following Regulations in exercise of the powers conferred by section 1159 of the Corporation Tax Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4; section 1159 was substituted by section 49(3) of the Finance Act 2011 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1406/introduction",
    "retrieved_at": "2026-10-29T00:51:41.373951+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."
}