{
  "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1893",
  "legislation_title": "The Venture Capital Trust (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 17th July 2008\nLaid before the House of Commons 17th July 2008\nComing into force 1st September 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 272(2) and (3) and 284 of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3; section 284 was amended by paragraph 21 of Schedule 16 to the Finance Act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1893/introduction",
    "retrieved_at": "2026-10-29T03:27:20.509354+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."
}