{
  "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/manufactured-interest-tax-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2488",
  "legislation_title": "The Manufactured Interest (Tax) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/manufactured-interest-tax-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\ncorporation tax\nMade 30th August 2007\nLaid before the House of Commons 31st August 2007\nComing into force 1st October 2007\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/2007/2488/introduction",
    "retrieved_at": "2026-10-29T03:44:45.317924+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."
}