{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2012/introduction",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2012/introduction.json",
  "legislation": "uksi/2012/3004",
  "legislation_title": "The Income Tax (Professional Fees) Order 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 30th November 2012\nComing into force 1st December 2012\nThe Commissioners for Her Majesty’s Revenue and Customs, 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; subsections (3) and (4) of section 343 were amended by paragraphs 101, 102(2) and 102(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/2012/3004/introduction",
    "retrieved_at": "2026-10-29T01:11:42.024508+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."
}