{
  "url": "https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992/introduction",
  "json_url": "https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992/introduction.json",
  "legislation": "uksi/1992/3234",
  "legislation_title": "The Income Tax (Prescribed Deposit-takers) Order 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-prescribed-deposit-takers-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 17th December 1992\nLaid before the House of Commons 18th December 1992\nComing into force 1st January 1993\nThe Treasury, in exercise of the powers conferred on them by sections 481(2)(f) and 482(10) of the Income and Corporation Taxes Act 1988, hereby makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3234/introduction",
    "retrieved_at": "2026-10-29T14:08:19.016710+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."
}