{
  "url": "https://openlegislation.uk/income-tax-payments-on-account-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-payments-on-account-regulations-1996/introduction.json",
  "legislation": "uksi/1996/1654",
  "legislation_title": "The Income Tax (Payments on Account) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-payments-on-account-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been corrected by S.I. 1997/2491 which is printed herein as pages 3 and 4 and is being issued free of charge to all known recipients of S.I. 1996/1654.\nINCOME TAX\nMade 26th June 1996\nLaid before the House of Commons 26th June 1996\nComing into force 17th July 1996\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 59A(1) of the Taxes Management Act 1970, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9; section 59A was inserted by section 192 of the Finance Act 1994 (c. 9). Subsection (1) of section 59A was amended by section 108(1) of the Finance Act 1995 (c. 4); and, as respects the year 1996–97, has effect with the modifications made by sub-paragraphs (2) to (4) of paragraph 2 of Schedule 21 to the Finance Act 1995."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1654/introduction",
    "retrieved_at": "2026-10-29T12:40:32.649351+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."
}