{
  "url": "https://openlegislation.uk/major-sporting-events-income-tax-exemption-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/major-sporting-events-income-tax-exemption-regulations-2021/introduction.json",
  "legislation": "uksi/2021/224",
  "legislation_title": "The Major Sporting Events (Income Tax Exemption) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/major-sporting-events-income-tax-exemption-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 2nd March 2021\nComing into force 31st May 2021\nThe Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014.\nIn accordance with section 48(5) of that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 c. 26"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/224/introduction",
    "retrieved_at": "2026-10-28T22:16:45.349863+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."
}