{
  "url": "https://openlegislation.uk/income-tax-approved-expenses-amendment-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/income-tax-approved-expenses-amendment-regulations-2019/introduction.json",
  "legislation": "uksi/2019/358",
  "legislation_title": "The Income Tax (Approved Expenses) (Amendment) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/income-tax-approved-expenses-amendment-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 25th February 2019\nLaid before the House of Commons 26th February 2019\nComing into force 19th March 2019\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 289A(2A)(a) and (8) 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 289A(2A)(a) and (8) was inserted by section 10 of the Finance Act 2019 (c. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/358/introduction",
    "retrieved_at": "2026-10-28T22:46:37.581657+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."
}