{
  "url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009/introduction.json",
  "legislation": "uksi/2009/1029",
  "legislation_title": "The Substantial Donor Transactions (Variation of Threshold Limits) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 22nd April 2009\nLaid before the House of Commons 22nd April 2009\nComing into force 23rd April 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by section 506C(9) of the Income and Corporation Taxes Act 1988 and section 557(3) of the Income Tax Act 2007:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 506C was inserted by section 54 of the Finance Act 2006 (c. 25) and amended by paragraph 98 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/2009/1029/introduction",
    "retrieved_at": "2026-10-29T03:12:56.376338+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."
}