{
  "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/introduction.json",
  "legislation": "uksi/2023/570",
  "legislation_title": "The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 23rd May 2023\nLaid before House of Commons 25th May 2023\nComing into force 15th June 2023\nThe Treasury, in exercise of the powers conferred by section 297D(2)(c), (3) and (5) 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/2023/570/introduction",
    "retrieved_at": "2026-10-28T21:45:00.008174+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."
}