{
  "url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991/introduction.json",
  "legislation": "uksi/1991/435",
  "legislation_title": "The Income Tax (Employments) (No. 20) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 4th March 1991\nLaid before the House of Commons 5th March 1991\nComing into force 6th April 1991\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 sections 35 and 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), and by sections 45(3) and 187(1) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), and extended by section 98A of the Taxes Management Act 1970 (c. 9) as inserted by section 165(1) of the Finance Act 1989."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/435/introduction",
    "retrieved_at": "2026-10-29T14:50:13.695647+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."
}