{
  "url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-7",
  "json_url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Disapplication of section 44",
  "text": "Section 44 of the Finance Act 2022 does not apply to an excluded body for an accounting period where the application of that section would have no effect on the liability of the relevant joint venture company to residential property developer tax in relation to the accounting period.",
  "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/7",
    "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."
}