{
  "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/introduction.json",
  "legislation": "uksi/2025/861",
  "legislation_title": "The Disability Premium Compensation Scheme (Income Tax Exemption) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th July 2025\nLaid before the House of Commons 15th July 2025\nComing into force 8th August 2025\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14. Paragraph 2(6) of Schedule 15 was amended by section 12 of the Finance Act 2024 (c. 3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/861/introduction",
    "retrieved_at": "2026-10-28T21:13:14.232838+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."
}