{
  "url": "https://openlegislation.uk/special-charge-regulations-1968/introduction",
  "json_url": "https://openlegislation.uk/special-charge-regulations-1968/introduction.json",
  "legislation": "uksi/1968/1380",
  "legislation_title": "The Special Charge Regulations 1968",
  "legislation_url": "https://openlegislation.uk/special-charge-regulations-1968",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 26th August 1968\nLaid before the House of Commons 30th August 1968\nComing into Operation 3rd September 1968\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 43(8) of the Finance Act 1968 and after consultation with the Council on Tribunals in so far as is required by section 8 of the Tribunals and Inquiries Act 1958(as amended by section 3 of the Tribunals and Inquiries Act 1966), hereby make the following Regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1968/1380/introduction",
    "retrieved_at": "2026-10-29T23:20:20.169676+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."
}