{
  "url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007/introduction.json",
  "legislation": "uksi/2007/3426",
  "legislation_title": "The Scientific Research Organisations Regulations 2007",
  "legislation_url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "corporation tax\nMade 5th December 2007\nLaid before the House of Commons 5th December 2007\nComing into force 1st January 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by section 508(1A) and (1B) of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 508 was relevantly amended by section 13 of the Finance (No. 2) Act 2005 (c. 22) and by paragraphs 1 and 100 of Schedule 1 to the Income Tax Act 2007 (c. 3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3426/introduction",
    "retrieved_at": "2026-10-29T03:40:14.038069+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."
}