{
  "url": "https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006/introduction.json",
  "legislation": "uksi/2006/2866",
  "legislation_title": "The Real Estate Investment Trusts (Joint Ventures) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "corporation tax\nMade 1st November 2006\nLaid before the House of Commons 1st November 2006\nComing into force 1st January 2007\nThe Treasury, in exercise of the powers conferred by section 138 of the Finance Act 2006, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c.25."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2866/introduction",
    "retrieved_at": "2026-10-29T04:17:13.434804+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."
}