{
  "url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-4",
  "json_url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Change of allocating member",
  "text": "(1) For the purposes of this Part, if there is a change of allocating member or a company ceases to be the allocating member, that does not affect the duration of, or allowance for, the period A current immediately before the change or cessation.\n(2) If there is a change of allocating member before the end of period A, that new allocating member may submit an allowance allocation statement in respect of the period A current immediately before the change.\n(3) Period A in relation to the new allocating member begins immediately after the end of the period A current immediately before the change.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/266/regulation/4",
    "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."
}