{
  "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/introduction",
  "json_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/introduction.json",
  "legislation": "uksi/2023/508",
  "legislation_title": "The Tonnage Tax (Further Opportunity for Election) Order 2023",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nMade 9th May 2023\nLaid before the House of Commons 11th May 2023\nComing into force 1st June 2023\nThe Treasury make the following Order in exercise of the powers conferred by paragraph 11 of Schedule 22 to the Finance Act 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/508/introduction",
    "retrieved_at": "2026-10-28T21:45:35.993884+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."
}