{
  "url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1989/introduction.json",
  "legislation": "uksi/1989/36",
  "legislation_title": "The Income Tax (Building Societies) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 12th January 1989\nLaid before the House of Commons 13th January 1989\nComing into force 6th February 1989\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 476(1) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/36/introduction",
    "retrieved_at": "2026-10-29T15:51:22.858011+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."
}