{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2000/introduction.json",
  "legislation": "uksi/2000/1152",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 25th April 2000\nLaid before the House of Commons 26th April 2000\nComing into force 19th May 2000\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 of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1152/introduction",
    "retrieved_at": "2026-10-29T09:11:46.890381+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."
}