{
  "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1987/introduction",
  "json_url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1987/introduction.json",
  "legislation": "uksi/1987/2075",
  "legislation_title": "The Income Tax (Reduced and Composite Rate) Order 1987",
  "legislation_url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 1st December 1987\nLaid before the House of Commons 8th December 1987\nComing into force 6th April 1988\nThe Treasury, in exercise of the powers conferred on them by section 26 of the Finance Act 1984, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 43."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2075/introduction",
    "retrieved_at": "2026-10-29T16:16:26.426482+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."
}