{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-no-2-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-no-2-regulations-2015/introduction.json",
  "legislation": "uksi/2015/2053",
  "legislation_title": "The Unauthorised Unit Trusts (Tax) (Amendment No. 2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-no-2-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nCorporation Tax\nIncome Tax\nMade 16th December2015\nLaid before the House of Commons 17th December2015\nComing into force 7th January 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by section 217 of the Finance Act 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2013 c.29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/2053/introduction",
    "retrieved_at": "2026-10-28T23:28:54.477154+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."
}