{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1994/introduction.json",
  "legislation": "uksi/1994/775",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-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 Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 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 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39) and by section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/775/introduction",
    "retrieved_at": "2026-10-29T13:36:45.833964+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."
}