{
  "url": "https://openlegislation.uk/income-tax-approved-expenses-amendment-regulations-2019/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-approved-expenses-amendment-regulations-2019/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Income Tax (Approved Expenses) (Amendment) Regulations 2019 and come into force on 19th March 2019.\n(2) These Regulations have effect in relation to payments made in the tax year 2019-20 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/358/regulation/1",
    "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."
}