{
  "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/introduction.json",
  "legislation": "uksi/1994/236",
  "legislation_title": "The Distraint by Collectors (Fees, Costs and Charges) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 3rd February 1994\nLaid before the House of Commons 4th February 1994\nComing into force 1st March 1994\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 added 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/1994/236/introduction",
    "retrieved_at": "2026-10-29T13:41:47.000422+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."
}