{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014/introduction.json",
  "legislation": "uksi/2014/585",
  "legislation_title": "The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nCorporation Tax\nIncome Tax\nMade 12th March 2014\nLaid before the House of Commons 13th March 2014\nComing into force 6th April 2014\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/2014/585/introduction",
    "retrieved_at": "2026-10-29T00:23:47.968196+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."
}