{
  "url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/1715",
  "legislation_title": "The Open-ended Investment Companies (Tax) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed to correct errors in S.I. 1997/1154 and is being issued free of charge to all known recipients of that Statutory Instrument.\nINCOME TAX\nMade 18th July 1997\nLaid before the House of Commons 18th July 1997\nComing into force 8th August 1997\nThe Treasury, in exercise of the powers conferred on them by section 152 of the Finance Act 1995, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1995 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1715/introduction",
    "retrieved_at": "2026-10-29T12:05:42.431389+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."
}