{
  "url": "https://openlegislation.uk/mineral-royalties-tax-regulations-1971/introduction",
  "json_url": "https://openlegislation.uk/mineral-royalties-tax-regulations-1971/introduction.json",
  "legislation": "uksi/1971/1035",
  "legislation_title": "The Mineral Royalties (Tax) Regulations 1971",
  "legislation_url": "https://openlegislation.uk/mineral-royalties-tax-regulations-1971",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 23rd June 1971\nLaid before the House of Commons 30th June 1971\nComing into Operation 1st July 1971\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 29(6) of the Finance Act 1970, hereby make the following Regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1971/1035/introduction",
    "retrieved_at": "2026-10-29T22:43:55.320143+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."
}