{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/introduction",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/introduction.json",
  "legislation": "uksi/2003/1652",
  "legislation_title": "The Income Tax (Professional Fees) Order 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 26th June 2003\nComing into force 1st July 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 343(3) and (4) of the Income Tax (Earnings and Pensions) Act 2003, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1652/introduction",
    "retrieved_at": "2026-10-29T06:21:01.142492+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."
}