{
  "url": "https://openlegislation.uk/finance-act-2014-schedule-9-employment-related-securities-etc-consequential-etc-amendments-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2014-schedule-9-employment-related-securities-etc-consequential-etc-amendments-regulations-2015/introduction.json",
  "legislation": "uksi/2015/360",
  "legislation_title": "The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc. Amendments) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2014-schedule-9-employment-related-securities-etc-consequential-etc-amendments-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 24th February 2015\nLaid before the House of Commons 25th February 2015\nComing into force 6th April 2015\nThe Treasury, in exercise of the powers conferred by section 52 of, and paragraphs 49 and 50 of Schedule 9 to, the Finance Act 2014, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "c.26."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/360/introduction",
    "retrieved_at": "2026-10-28T23:46:31.261943+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."
}