{
  "url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007/introduction.json",
  "legislation": "uksi/2007/1081",
  "legislation_title": "The Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments — Appointment of Substituted Date) Order 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2006-section-945-paye-retrospective-notional-payments-appointment-of-substituted-date-order-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 28th March 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred upon them by section 94(5) of the Finance Act 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c. 25."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1081/introduction",
    "retrieved_at": "2026-10-29T03:55:56.225139+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."
}