{
  "url": "https://openlegislation.uk/special-charge-regulations-1968/note",
  "json_url": "https://openlegislation.uk/special-charge-regulations-1968/note.json",
  "legislation": "uksi/1968/1380",
  "legislation_title": "The Special Charge Regulations 1968",
  "legislation_url": "https://openlegislation.uk/special-charge-regulations-1968",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "These Regulations supplement the administrative provisions laid down by Part IV of the Finance Act 1968 for the Special Charge.\nRegulations 3, 4 and 5 provide a supplementary procedure for appeals and repayments in cases where trusts are concerned.\nUnder Regulations 6, 7 and 8 certain existing provisions in the Income Tax Acts will apply for the collection of interest on the Special Charge, and for obtaining information in the case of close companies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1968/1380/note",
    "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."
}