{
  "url": "https://openlegislation.uk/income-tax-approved-expenses-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/income-tax-approved-expenses-regulations-2015/introduction.json",
  "legislation": "uksi/2015/1948",
  "legislation_title": "The Income Tax (Approved Expenses) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-approved-expenses-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 27th November 2015\nLaid before the House of Commons 30th November 2015\nComing into force 21st December 2015\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 289A(6)(a) and (7) of the Income Tax (Earnings and Pensions) Act 2003, make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations modified (12.2.2019) by Finance Act 2019 (c. 1), s. 10(10)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 289A was inserted by section 11 of the Finance Act 2015 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1948/introduction",
    "retrieved_at": "2026-10-28T23:29:59.814243+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."
}