{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2008/introduction",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2008/introduction.json",
  "legislation": "uksi/2008/836",
  "legislation_title": "The Income Tax (Professional Fees) Order 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 26th March 2008\nComing into force 6th April 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by subsections (3) and (4) of section 343 of the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1; subsections (3) and (4) of section 343 were amended by paragraphs 102(2) and (3)(e) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/836/introduction",
    "retrieved_at": "2026-10-29T03:32:49.876154+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."
}