{
  "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/introduction.json",
  "legislation": "uksi/1991/1080",
  "legislation_title": "The Income Tax (Employments) (No. 21) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 25th April 1991\nLaid before the House of Commons 26th April 1991\nComing into force 19th May 1991\nThe Commissioners of Inland Revenue, in exercise of the powersconferred on them by section 203 of the Income and Corporation Taxes Act1988, 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 128of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), andby sections 45(3) and 187(1) of, and Part IV of Schedule 17 to, theFinance Act 1989 (c. 26), and extended by section 98A of the TaxesManagement Act 1970 (c. 9) as inserted by section 165(1) of the FinanceAct 1989."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1080/introduction",
    "retrieved_at": "2026-10-29T14:45:00.609964+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."
}