{
  "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/tonnage-tax-regulations-2000/introduction.json",
  "legislation": "uksi/2000/2303",
  "legislation_title": "The Tonnage Tax Regulations 2000",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 24th August 2000\nLaid before the House of Commons 25th August 2000\nComing into force 31st August 2000\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraphs 47, 85(3), 112(7), 113(4), and 130 to 136 of Schedule 22 to the Finance Act 2000, hereby make the following Regulations:",
  "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/2000/2303/introduction",
    "retrieved_at": "2026-10-29T08:34:41.862809+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."
}