{
  "url": "https://openlegislation.uk/postal-services-act-2011-taxation-amendment-regulations-2016/introduction",
  "json_url": "https://openlegislation.uk/postal-services-act-2011-taxation-amendment-regulations-2016/introduction.json",
  "legislation": "uksi/2016/881",
  "legislation_title": "The Postal Services Act 2011 (Taxation) (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2011-taxation-amendment-regulations-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 6th September 2016\nLaid before the House of Commons 7th September 2016\nComing into force 30th September 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 23(1) and (5) of the Postal Services Act 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2011 c.5; these Regulations are made in respect of corporation tax which is a relevant tax under section 23(9); BCL is a fund within section 21(1)(c) as it was established by the Secretary of State to hold the assets transferred pursuant to the Postal Services Act 2011 (Transfer of Assets) Order 2012 (S.I. 2012/688)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/881/introduction",
    "retrieved_at": "2026-10-28T23:20:25.239229+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."
}