{
  "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2019/introduction.json",
  "legislation": "uksi/2019/1007",
  "legislation_title": "The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 10th June 2019\nLaid before House of Commons 11th June 2019\nComing into force 2nd July 2019\nThe Treasury, in exercise of the powers conferred by section 297D(2)(c) and (3) of the Income Tax (Earnings and Pensions) Act 2003, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 297D was inserted by section 8(1) of the Finance Act 2018 (c. 3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1007/introduction",
    "retrieved_at": "2026-10-28T22:39:50.705492+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."
}