{
  "url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015/introduction.json",
  "legislation": "uksi/2015/1983",
  "legislation_title": "The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 7th December 2015\nLaid before the House of Commons 8th December 2015\nComing into force 1st January 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by section 47 of the Finance Act 2009 and section 30(1) of the Finance Act 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 10."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1983/introduction",
    "retrieved_at": "2026-10-28T23:29:35.186363+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."
}