{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/2705",
  "legislation_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th November 1997\nLaid before the House of Commons 18th November 1997\nComing into force 9th December 1997\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(n), 118E(5), 118G(2) and (4)(g) and (i), 118H(1) and (3), 118I, 118J(3) and 118K of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; sections 118A to 118K were inserted as Chapter VIIA of Part IV of the Income and Corporation Taxes Act 1988 by paragraph 1 of Schedule 29 to the Finance Act 1996 (c. 8) and were modified in relation to manufactured overseas dividends by regulation 12 of S.I. 1993/2004 (as amended by S.I. 1996/1229 and 2643 and 1997/2706)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2705/introduction",
    "retrieved_at": "2026-10-29T11:42:56.539715+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."
}