{
  "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/2151",
  "legislation_title": "The Distraint by Collectors (Fees, Costs and Charges) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 17th August 1995\nLaid before the House of Commons 18th August 1995\nComing into force 8th September 1995\nThe Treasury, in exercise of the powers conferred on them by section 61(6) of the Taxes Management Act 1970, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9; section 61(6) was inserted by section 152(6) of the Finance Act 1989 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2151/introduction",
    "retrieved_at": "2026-10-29T13:03:41.687284+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."
}