{
  "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2024/introduction.json",
  "legislation": "uksi/2024/76",
  "legislation_title": "The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 23rd January 2024\nLaid before the House of Commons 25th January 2024\nComing into force 11th March 2024\nThe Treasury, in exercise of the powers conferred by section 297D(2)(c), (3) and (4) 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/2024/76/introduction",
    "retrieved_at": "2026-10-28T21:35:43.308911+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."
}