{
  "url": "https://openlegislation.uk/manufactured-interest-tax-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/manufactured-interest-tax-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/2810",
  "legislation_title": "The Manufactured Interest (Tax) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/manufactured-interest-tax-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 11 a.m. on 21st October 2009\nLaid before the House of Commons 21st October 2009\nComing into force at 1.15 p.m. on 21st October 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by section 585 of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2810/introduction",
    "retrieved_at": "2026-10-31T10:27:48.128581+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."
}