{
  "url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-order-2011/introduction",
  "json_url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-order-2011/introduction.json",
  "legislation": "uksi/2011/712",
  "legislation_title": "The Qualifying Care Relief (Specified Social Care Schemes) Order 2011",
  "legislation_url": "https://openlegislation.uk/qualifying-care-relief-specified-social-care-schemes-order-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 10th March 2011\nLaid before the House of Commons 11th March 2011\nComing into force 4th April 2011\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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5. Section 806A was inserted by 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/2011/712/introduction",
    "retrieved_at": "2026-10-29T02:13:24.546374+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."
}