{
  "url": "https://openlegislation.uk/income-tax-qualifying-maintenance-payments-amendment-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-maintenance-payments-amendment-regulations-2022/introduction.json",
  "legislation": "uksi/2022/169",
  "legislation_title": "The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-maintenance-payments-amendment-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 23rd February 2022\nLaid before the House of Commons 25th February 2022\nComing into force 18th March 2022\nThe Treasury make the following regulations in exercise of the powers conferred by section 90(1)(a), (2)(a) and (3) of the Finance Act 2019.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2019 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/169/introduction",
    "retrieved_at": "2026-10-28T22:03:49.822050+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."
}