{
  "url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/introduction.json",
  "legislation": "uksi/1996/2953",
  "legislation_title": "The Income Tax (Furnished Accommodation) (Basic Amount) Order 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-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 17th December 1996\nThe Treasury, in exercise of the powers conferred on them by paragraph 6(a) of Schedule 10 to the Finance (No. 2) Act 1992, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 48."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2953/introduction",
    "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."
}