{
  "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/introduction",
  "json_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/introduction.json",
  "legislation": "uksi/2016/1192",
  "legislation_title": "The Venture Capital Trust (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 7th December 2016\nLaid before the House of Commons 8th December 2016\nComing into force 29th December 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 272 and 284(1)(d) of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3. Section 284(1)(d) was amended by paragraph 21(1)(c) of Schedule 16 to the Finance Act 2007 (c. 11) and paragraph 5(2) 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/2016/1192/introduction",
    "retrieved_at": "2026-10-28T23:17:19.874913+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."
}