{
  "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/introduction.json",
  "legislation": "uksi/2001/4024",
  "legislation_title": "The Referrals to the Special Commissioners Regulations 2001",
  "legislation_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 12th December 2001\nLaid before Parliament 19th December 2001\nComing into force 31st January 2002\nThe Lord Chancellor, in exercise of the powers conferred upon him by section 28ZC(1) to (3) and (7) of the Taxes Management Act 1970, with the consent of the Scottish Ministers, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9. Section 28ZC was inserted, together with sections 28ZA, 28ZB, 28ZD and 28ZE, by paragraph 6(1) of Schedule 29 to the Finance Act 2001 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/4024/introduction",
    "retrieved_at": "2026-10-29T07:18:31.884576+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."
}