{
  "url": "https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/introduction.json",
  "legislation": "uksi/2012/764",
  "legislation_title": "The Postal Services Act 2011 (Taxation) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nStamp Duty\nStamp Duty Land Tax\nStamp Duty Reserve Tax\nMade 8th March 2012\nLaid before the House of Commons 9th March 2012\nComing into force in accordance with regulation 1(1)\nThe Treasury make the following Regulations in exercise of the power conferred by sections 23 and 89(2) of the Postal Services Act 2011.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2011 c. 5. The taxes in respect of which provision is made in these Regulations are relevant taxes for the purposes of section 23(9) of the Postal Services Act 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/764/introduction",
    "retrieved_at": "2026-10-29T01:37:24.278620+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."
}