{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2015/introduction",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2015/introduction.json",
  "legislation": "uksi/2015/886",
  "legislation_title": "The Income Tax (Professional Fees) Order 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 24th March 2015\nComing into force 1st April 2015\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 paragraph 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/2015/886/introduction",
    "retrieved_at": "2026-10-28T23:40:21.015182+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."
}