{
  "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/introduction",
  "json_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/introduction.json",
  "legislation": "uksi/2018/217",
  "legislation_title": "The Research and Development (Qualifying Bodies) (Tax) Order 2018",
  "legislation_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 21st February 2018\nLaid before the House of Commons 22nd February 2018\nComing into force 16th March 2018\nThe Treasury make the following Order in exercise of the powers conferred by section 1142(1)(e), (3) and (4) of the Corporation Tax Act 2009.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/217/introduction",
    "retrieved_at": "2026-10-28T23:01:48.626377+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."
}