{
  "url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2012/introduction",
  "json_url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2012/introduction.json",
  "legislation": "uksi/2012/1360",
  "legislation_title": "The Income Tax (Limits for Enterprise Management Incentives) Order 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 22nd May 2012\nLaid before the House of Commons 23rd May 2012\nComing into force 16th June 2012\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/2012/1360/introduction",
    "retrieved_at": "2026-10-29T01:30:44.046679+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."
}