{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1999/introduction.json",
  "legislation": "uksi/1999/70",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 18th January 1999\nLaid before the House of Commons 18th January 1999\nComing into force 6th April 1999\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 of the Income and Corporation Taxes Act 1988 and paragraph 15 of Schedule 11 to that Act, 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), section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), and paragraph 38 of Schedule 19, and Part V(23) of Schedule 26, to the Finance Act 1994 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Schedule 11 was substituted by Part I of Schedule 9 to the Finance Act 1998 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/70/introduction",
    "retrieved_at": "2026-10-29T11:11:12.538691+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."
}