{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2007/introduction.json",
  "legislation": "uksi/2007/493",
  "legislation_title": "The Tax and Civil Partnership Regulations 2007",
  "legislation_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\nMade 21st February 2007\nComing into force 22nd February 2007\nA draft of these Regulations was laid before the House of Commons in accordance with section 103(5) of the Finance Act 2005 and approved by a resolution of that House.\nAccordingly, the Treasury make the following Regulations in exercise of the power conferred by section 103(1) of the Finance Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c.7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/493/introduction",
    "retrieved_at": "2026-10-29T04:04:20.583578+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."
}