{
  "url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2018/introduction.json",
  "legislation": "uksi/2018/143",
  "legislation_title": "The Taxation of Securitisation Companies (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 6th February 2018\nLaid before the House of Commons 7th February 2018\nComing into force 28th February 2018\nThe Treasury, in exercise of the powers conferred by sections 624 and 625(3) of the Corporation Tax Act 2010, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4; section 625(3) was amended by section 65(5) of the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/143/introduction",
    "retrieved_at": "2026-10-28T23:02:33.750163+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."
}