{
  "url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-amendment-order-2012/introduction",
  "json_url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-amendment-order-2012/introduction.json",
  "legislation": "uksi/2012/794",
  "legislation_title": "The Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2012",
  "legislation_url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-amendment-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 12th March 2012\nLaid before the House of Commons 13th March 2012\nComing into force 5th April 2012\nThe Treasury make the following Order in exercise of powers conferred by section 806A(4) and (5) of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5. Section 806A was inserted by paragraph 7 of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/794/introduction",
    "retrieved_at": "2026-10-29T01:37:05.621341+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."
}