{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2494",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 29th September 2003\nLaid before the House of Commons 29th September 2003\nComing into force 20th October 2003\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 684 of the Income Tax (Earnings and Pensions) Act 2003 as extended by section 136 of the Finance Act 2002 and section 205 of the Finance Act 2003 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2003 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2494/introduction",
    "retrieved_at": "2026-10-29T05:57:53.294539+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."
}