{
  "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/introduction.json",
  "legislation": "uksi/1992/10",
  "legislation_title": "The Income Tax (Building Societies) (Audit Powers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 8th January 1992\nLaid before the House of Commons 9th January 1992\nComing into force 30th January 1992\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 477A(1) and (2) and 482A 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; section 477A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1990 (c. 29) and amended by section 52(2) and (3) of, and paragraph 2 of Schedule 11 to, the Finance Act 1991 (c. 31). Section 482A was inserted by section 75 of the Finance Act 1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/10/introduction",
    "retrieved_at": "2026-10-29T14:31:24.830888+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."
}