{
  "url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996",
  "json_url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996.json",
  "id": "uksi/1996/2953",
  "title": "The Income Tax (Furnished Accommodation) (Basic Amount) Order 1996",
  "short_title": "Income Tax (Furnished Accommodation) (Basic Amount) 1996",
  "long_title": "By virtue of Schedule 10 to the Finance (No. 2) Act 1992 (“Schedule 10”), gross annual rents from letting furnished accommodation in an individual’s only or main residence are exempt from tax if they do not exceed the basic amount for a year of assessment.",
  "citation": "S.I. 1996/2953",
  "type": "uksi",
  "year": "1996",
  "number": "2953",
  "version": "current",
  "date": "1996-11-26",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "ukpga/2005/5",
      "affecting_title": "Income Tax (Trading and Other Income) Act 2005",
      "affecting_provisions": "Sch. 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1992/48",
      "title": "Finance (No. 2) Act 1992",
      "url": "https://openlegislation.uk/finance-no-2-act-1992",
      "provisions": [
        "schedule/10/paragraph/6"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2953",
    "retrieved_at": "2026-10-29T12:31:36.655867+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."
}