{
  "url": "https://openlegislation.uk/finance-act-1991-section-58-commencement-no-2-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1991-section-58-commencement-no-2-regulations-1992/introduction.json",
  "legislation": "uksi/1992/1346",
  "legislation_title": "The Finance Act 1991, section 58, (Commencement No. 2) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/finance-act-1991-section-58-commencement-no-2-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 5th June 1992\nLaid before the House of Commons 8th June 1992\nComing into force 29th June 1992\nThe Treasury, in exercise of the powers conferred on them by section 58(3) of the Finance Act 1991, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1991 c. 31."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1346/introduction",
    "retrieved_at": "2026-10-29T14:21:41.011044+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."
}