{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2015/introduction.json",
  "legislation": "uksi/2015/463",
  "legislation_title": "The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 3rd March 2015\nLaid before the House of Commons 4th March 2015\nComing into force 6th April 2015\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/2015/463/introduction",
    "retrieved_at": "2026-10-28T23:45:16.970182+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."
}