{
  "url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1987/introduction.json",
  "legislation": "uksi/1987/844",
  "legislation_title": "The Income Tax (Building Societies) (Amendment) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 8th May 1987\nLaid before the House of Commons 11th May 1987\nComing into force 1st June 1987\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 343 (1A) of the Income and Corporation Taxes Act 1970, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/844/introduction",
    "retrieved_at": "2026-10-29T16:26:55.122979+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."
}