{
  "url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015/introduction",
  "json_url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015/introduction.json",
  "legislation": "uksi/2015/1539",
  "legislation_title": "The Income Tax (Limit for Rent-a-Room Relief) Order 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 16th July 2015\nLaid before the House of Commons 17th July 2015\nComing into force 13th August 2015\nThe Treasury make the following Order in exercise of the powers conferred by section 789(5) of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1539/introduction",
    "retrieved_at": "2026-10-28T23:33:39.471664+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."
}