{
  "url": "https://openlegislation.uk/income-tax-car-benefits-replacement-accessories-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/income-tax-car-benefits-replacement-accessories-regulations-1994/introduction.json",
  "legislation": "uksi/1994/777",
  "legislation_title": "The Income Tax (Car Benefits) (Replacement Accessories) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/income-tax-car-benefits-replacement-accessories-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 15th March 1994\nLaid before the House of Commons 16th March 1994\nComing into force 6th April 1994\nThe Treasury, in exercise of the powers conferred on them by section 168E 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; sections 168A to 168G were inserted, with effect for the year 1994-95 and subsequent years of assessment, by paragraphs 4 and 7 of Schedule 3 to the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/777/introduction",
    "retrieved_at": "2026-10-29T13:36:44.208370+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."
}