{
  "url": "https://openlegislation.uk/investment-trusts-approval-of-accounting-methods-for-creditor-relationships-order-2001/introduction",
  "json_url": "https://openlegislation.uk/investment-trusts-approval-of-accounting-methods-for-creditor-relationships-order-2001/introduction.json",
  "legislation": "uksi/2001/391",
  "legislation_title": "The Investment Trusts (Approval of Accounting Methods for Creditor Relationships) Order 2001",
  "legislation_url": "https://openlegislation.uk/investment-trusts-approval-of-accounting-methods-for-creditor-relationships-order-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th February 2001\nLaid before the House of Commons 14th February 2001\nComing into force 7th March 2001\nWhereas it appears to the Treasury that the accounting methods referred to in Article 3 of this Order as “the main method” and “the simple method” are recognised by normal accounting practice for use in the case of investment trusts:\nNow, therefore the Treasury, in exercise of the powers conferred on them by paragraphs 1 and 9(1) of Schedule 10 to the Finance Act 1996, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/391/introduction",
    "retrieved_at": "2026-10-29T08:04:24.812206+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."
}