{
  "url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2005-order-2005/introduction",
  "json_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2005-order-2005/introduction.json",
  "legislation": "uksi/2005/1480",
  "legislation_title": "The Tonnage Tax (Exception of Financial Year 2005) Order 2005",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2005-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nMade 6th June 2005\nComing into force 1st July 2005\nThe Treasury, in exercise of the powers conferred upon them by paragraph 22B(2) of Schedule 22 to the Finance Act 2000, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17; paragraph 22B was inserted by paragraph 8 of Schedule 7 to the Finance Act 2005 (c. 7). Note that paragraph 22C(1) of Schedule 22 to the Finance Act 2000 was disapplied for financial year 2005 by paragraph 20 of Schedule 7 to the Finance Act 2005."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1480/introduction",
    "retrieved_at": "2026-10-29T04:58:10.422060+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."
}