{
  "url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/1831",
  "legislation_title": "The Open-ended Investment Companies (Tax) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 17th July 2003\nLaid before the House of Commons 17th July 2003\nComing into force 7th August 2003\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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1831/introduction",
    "retrieved_at": "2026-10-29T06:15:29.207328+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."
}