{
  "url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/introduction.json",
  "legislation": "uksi/2022/266",
  "legislation_title": "The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 9th March 2022\nLaid before the House of Commons 10th March 2022\nComing into force 1st April 2022\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 43 and 44 of the Finance Act 2022, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2022 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/266/introduction",
    "retrieved_at": "2026-10-28T22:02:56.607202+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."
}