{
  "url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018/introduction.json",
  "legislation": "uksi/2018/931",
  "legislation_title": "The Finance Act 2018, Section 14 and Schedules 4 and 5 (Commencement) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been published in substitution of the SI of the same number to correctly reflect the date on which it was made and signed. It is being issued free of charge to all known recipients of that Statutory Instrument.\nIncome Tax\nMade 8th August 2018\nThe Treasury, in exercise of the powers conferred by section 14(4) and (5) of, paragraph 10 of Schedule 4 to, and paragraphs 13 and 14 of Schedule 5 to, the Finance Act 2018, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/931/introduction",
    "retrieved_at": "2026-10-28T22:54:40.424593+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."
}