{
  "url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2002/introduction.json",
  "legislation": "uksi/2002/1973",
  "legislation_title": "The Open-ended Investment Companies (Tax) (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 25th July 2002\nLaid before the House of Commons 25th July 2002\nComing into force 1st October 2002\nThe Treasury, in exercise of the powers conferred upon 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; section 152 was amended by paragraph 13 of Schedule 19 to the Finance Act 1999 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1973/introduction",
    "retrieved_at": "2026-10-29T06:51:37.589717+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."
}