{
  "url": "https://openlegislation.uk/tax-credits-excluded-companies-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/tax-credits-excluded-companies-regulations-2009/introduction.json",
  "legislation": "uksi/2009/3333",
  "legislation_title": "The Tax Credits (Excluded Companies) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/tax-credits-excluded-companies-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 15th December 2009\nComing into force 22nd April 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 397BA(3)(b) and (7) of the Income Tax (Trading and Other Income) Act 2005.\nIn accordance with section 397BA(8) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 397BA was inserted by section 40 and paragraphs 1 and 5 as read with paragraph 14, of Schedule 19 to the Finance Act 2009 (c. 10)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3333/introduction",
    "retrieved_at": "2026-10-29T02:58:03.954101+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."
}