{
  "url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/introduction.json",
  "legislation": "uksi/2009/3227",
  "legislation_title": "The Northern Rock plc (Tax Consequences) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nStamp Duty\nStamp Duty Reserve Tax\nMade 8th December 2009\nLaid before the House of Commons 8th December 2009\nComing into force 1st January 2010\nThe Treasury make the following Regulations in exercise of the powers conferred by section 10 of the Banking (Special Provisions) Act 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2008 c. 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3227/introduction",
    "retrieved_at": "2026-10-29T02:59:14.387519+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."
}