{
  "url": "https://openlegislation.uk/tonnage-tax-prescribed-and-specified-matters-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/tonnage-tax-prescribed-and-specified-matters-regulations-2019/introduction.json",
  "legislation": "uksi/2019/398",
  "legislation_title": "The Tonnage Tax (Prescribed and Specified Matters) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-prescribed-and-specified-matters-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nTonnage Tax\nMade 28th February 2019\nLaid before the House of Commons 1st March 2019\nComing into force 22nd March 2019\nThe Treasury make these Regulations in exercise of the powers conferred by paragraph 22C(1)(a), (2)(a) and (7) of Schedule 22 to the Finance Act 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17; paragraph 22C was inserted by paragraph 8 of Schedule 7 to the Finance Act 2005 (c. 7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/398/introduction",
    "retrieved_at": "2026-10-28T22:46:17.322053+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."
}