{
  "url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2022/introduction.json",
  "legislation": "uksi/2022/465",
  "legislation_title": "The Taxation of Securitisation Companies (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/taxation-of-securitisation-companies-amendment-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 25th April 2022\nLaid before the House of Commons 26th April 2022\nComing into force 17th May 2022\nThe Treasury, in exercise of the powers conferred by sections 623(2)(b), 624 and 625 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 624 was amended by section 65(1) to (4) of the Finance Act 2016 (c. 24) and section 625 was amended by section 65(5) of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/465/introduction",
    "retrieved_at": "2026-10-28T22:00:54.009513+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."
}