{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/introduction",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/introduction.json",
  "legislation": "uksi/2005/1091",
  "legislation_title": "The Income Tax (Professional Fees) Order 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 4th April 2005\nComing into force 6th April 2005\nThe Commissioners of Inland Revenue, in exercise of the power 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/2005/1091/introduction",
    "retrieved_at": "2026-10-29T04:59:58.076161+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."
}