{
  "url": "https://openlegislation.uk/income-tax-employmentsnotional-payments-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-employmentsnotional-payments-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/2969",
  "legislation_title": "The Income Tax (Employments)(Notional Payments) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-employmentsnotional-payments-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 26th November 1996\nLaid before the House of Commons 26th November 1996\nComing into force 27th November 1996\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 extended by section 203F(4)(c) of the Income and Corporation Taxes Act 1988. Section 203F was inserted by section 127 of the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2969/introduction",
    "retrieved_at": "2026-10-29T12:31:26.949200+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."
}