{
  "url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-amendment-order-2018/introduction",
  "json_url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-amendment-order-2018/introduction.json",
  "legislation": "uksi/2018/317",
  "legislation_title": "The Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2018",
  "legislation_url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-amendment-order-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 7th March 2018\nLaid before the House of Commons 8th March 2018\nComing into force 29th March 2018\nThe Treasury make the following Order in exercise of the 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/2018/317/introduction",
    "retrieved_at": "2026-10-28T23:00:41.841699+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."
}