{
  "url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/2491",
  "legislation_title": "The Income Tax (Payments on Account)(Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in S.I. 1996 No. 1654 and is being issued free of charge to all known recipients of that Statutory Instrument.\nINCOME TAX\nMade 15th October 1997\nLaid before the House of Commons 17th October 1997\nComing into force 7th November 1997\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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2491/introduction",
    "retrieved_at": "2026-10-29T11:49:27.208804+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."
}