{
  "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2014/introduction.json",
  "legislation": "uksi/2014/1929",
  "legislation_title": "The Venture Capital Trust (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 21st July 2014\nLaid before the House of Commons 22nd July 2014\nComing into force 12th August 2014\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 and paragraph 16 of Part 2 of Schedule 27 to the Finance Act 2007 (c. 11), and by paragraph 5 of Schedule 10 to the Finance Act 2014 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1929/introduction",
    "retrieved_at": "2026-10-29T00:08:56.027632+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."
}