{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/introduction.json",
  "legislation": "uksi/1996/1780",
  "legislation_title": "The Income Tax (Paying and Collecting Agents) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 5th July 1996\nLaid before the House of Commons 9th July 1996\nComing into force 30th July 1996\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(n), 118D(8) and (9), 118F(4), 118H(1) and (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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1780/introduction",
    "retrieved_at": "2026-10-29T12:39:23.347505+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."
}