{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/214",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 3rd February 1997\nLaid before the House of Commons 4th February 1997\nComing into force 1st April 1997\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203(2) 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(2) was amended by section 128(1) of the Finance Act 1988 (c. 39) and by paragraph 38 of Schedule 19, and Part V(23) of Schedule 26, to the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/214/introduction",
    "retrieved_at": "2026-10-29T12:26:41.143977+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."
}