{
  "url": "https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007/introduction.json",
  "legislation": "uksi/2007/3425",
  "legislation_title": "The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "corporation tax\nMade 4th December 2007\nLaid before the House of Commons 5th December 2007\nComing into force 31st December 2007\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 138 and 144 of, and paragraph 4 of Schedule 17 to, the Finance Act 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c. 25; section 138 was amended by section 52 of, and paragraphs 1 and 14 of Schedule 17 to, the Finance Act 2007 (c. 11). Paragraph 4 of Schedule 17 to the Finance Act 2006 provides that a reference in Part 4 of that Act to a company shall be treated as reference to a group of companies subject to the provisions of Schedule 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3425/introduction",
    "retrieved_at": "2026-10-29T03:40:14.965379+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."
}