{
  "url": "https://openlegislation.uk/special-tax-sites-applicable-sunset-date-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/special-tax-sites-applicable-sunset-date-regulations-2024/introduction.json",
  "legislation": "uksi/2024/574",
  "legislation_title": "The Special Tax Sites (Applicable Sunset Date) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/special-tax-sites-applicable-sunset-date-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCORPORATION TAX\nSTAMP DUTY LAND TAX, ENGLAND\nMade 29th April 2024\nLaid before the House of Commons 30th April 2024\nComing into force 21st May 2024\nThe Treasury make these Regulations in exercise of the powers conferred by section 332(4) and (5) of the Finance (No. 2) Act 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2023 c. 30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/574/introduction",
    "retrieved_at": "2026-10-28T21:30:12.970060+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."
}