{
  "url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/introduction.json",
  "legislation": "uksi/2007/792",
  "legislation_title": "The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 12th March 2007\nLaid before the House of Commons 13th March 2007\nComing into force 6th April 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999, and now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/792/introduction",
    "retrieved_at": "2026-10-29T03:57:59.793718+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."
}