{
  "url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-2006/introduction",
  "json_url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-2006/introduction.json",
  "legislation": "uksi/2006/981",
  "legislation_title": "The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) Order 2006",
  "legislation_url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCORPORATION TAX\nMade 30th March 2006\nLaid before the House of Commons 30th March 2006\nComing into force 20th April 2006\nThe Treasury make the following Order in exercise of the powers conferred by paragraphs 8(8) and 9 of Schedule 10 to the Finance Act 1996.",
  "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/2006/981/introduction",
    "retrieved_at": "2026-10-29T04:30:53.988777+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."
}