{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-incentive-payments-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-incentive-payments-regulations-2001/introduction.json",
  "legislation": "uksi/2001/56",
  "legislation_title": "The Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-electronic-communications-incentive-payments-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 11th January 2001\nLaid before the House of Commons 11th January 2001\nComing into force 1st February 2001\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 143(1) of, and Schedule 38 to, the Finance Act 2000, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/56/introduction",
    "retrieved_at": "2026-10-29T08:07:26.920170+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."
}