{
  "url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-1.json",
  "legislation": "uksi/2025/84",
  "legislation_title": "The Income Tax (Additional Information to be included in Returns) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Income Tax (Additional Information to be included in Returns) Regulations 2025 and come into force on 6th April 2025.\n(2) In these Regulations—\n“personal return” means a return in pursuance of a notice under section 8(1) of the Taxes Management Act 1970;\n“trustee’s return” means a return in pursuance of a notice under section 8A(1) of the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 8(1) was substituted by section 178(1) of the Finance Act 1994 (c. 9) and amended by section 121(1) of the Finance Act 1996 (c. 8) and Part 5(3) of Schedule 27 to the Finance Act 2007 (c. 11). There is also an amendment to section 8(1) by paragraph 3(3) of Schedule 14 to the Finance (No. 2) Act 2017 (c. 32) but this is not yet in force."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 8A(1) was substituted by section 178(2) of the Finance Act 1994 and amended by section 103(3) of the Finance Act 1995 (c. 5), section 121(1) of the Finance Act 1996 and section 89(2) of and Part 5(3) of Schedule 27 to the Finance Act 2007. There is also an amendment to section 8A(1) by paragraph 4(3) of Schedule 14 to the Finance (No. 2) Act 2017 but this is not yet in force."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/84/regulation/1",
    "retrieved_at": "2026-10-28T21:21:16.550477+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."
}