{
  "url": "https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/introduction.json",
  "legislation": "uksi/2021/92",
  "legislation_title": "The Taxation of Coronavirus Support Payments Regulations 2021",
  "legislation_url": "https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 28th January 2021\nLaid before the House of Commons 1st February 2021\nComing into force 22nd February 2021\nThe Treasury, in exercise of the powers conferred by section 106(2)(f), (3) and (4) of the Finance Act 2020, makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/92/introduction",
    "retrieved_at": "2026-10-28T22:18:00.304088+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."
}