{
  "url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments to the Income and Corporation Taxes Act 1988 and the Income Tax Act 2007",
  "text": "In each of—\n(a) section 506A(2)(b) of the Income and Corporation Taxes Act 1988, and\n(b) section 549(2)(b) of the Income Tax Act 2007,\nfor “£100,000” substitute “£150,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 506A was inserted by section 54 of the Finance Act 2006 and amended by paragraph 96 of Schedule 1 to the Income Tax Act 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1029/regulation/2",
    "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."
}