{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2004/introduction",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2004/introduction.json",
  "legislation": "uksi/2004/1360",
  "legislation_title": "The Income Tax (Professional Fees) Order 2004",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th May 2004\nComing into force 17th May 2004\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, 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/2004/1360/introduction",
    "retrieved_at": "2026-10-29T05:24:56.834936+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."
}