{
  "url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2008/introduction",
  "json_url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2008/introduction.json",
  "legislation": "uksi/2008/706",
  "legislation_title": "The Income Tax (Limits for Enterprise Management Incentives) Order 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 12th March 2008\nLaid before the House of Commons 13th March 2008\nComing into force 6th April 2008\nThe Treasury make the following Order in exercise of the powers conferred upon them by paragraph 54(1)(b)(i) and (2) of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/706/introduction",
    "retrieved_at": "2026-10-29T03:33:42.406740+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."
}