{
  "url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-1997/introduction",
  "json_url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-1997/introduction.json",
  "legislation": "uksi/1997/213",
  "legislation_title": "The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) Order 1997",
  "legislation_url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 3rd February 1997\nLaid before the House of Commons 4th February 1997\nComing into force 25th February 1997\nThe Treasury, in exercise of the powers conferred on them by paragraphs 8(8) and 9 of Schedule 10 to the Finance Act 1996, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/213/introduction",
    "retrieved_at": "2026-10-29T12:26:41.960642+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."
}