{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2014/introduction",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2014/introduction.json",
  "legislation": "uksi/2014/859",
  "legislation_title": "The Income Tax (Professional Fees) Order 2014",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 28th March 2014\nComing into force 6th April 2014\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred upon them by section 343(3) and (4) 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 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/2014/859/introduction",
    "retrieved_at": "2026-10-29T00:20:39.569095+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."
}