{
  "url": "https://openlegislation.uk/income-tax-relevant-maximum-for-calculating-trade-profits-on-the-cash-basis-order-2017/introduction",
  "json_url": "https://openlegislation.uk/income-tax-relevant-maximum-for-calculating-trade-profits-on-the-cash-basis-order-2017/introduction.json",
  "legislation": "uksi/2017/293",
  "legislation_title": "The Income Tax (Relevant Maximum for Calculating Trade Profits on the Cash Basis) Order 2017",
  "legislation_url": "https://openlegislation.uk/income-tax-relevant-maximum-for-calculating-trade-profits-on-the-cash-basis-order-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 7th March 2017\nLaid before the House of Commons 8th March 2017\nComing into force 6th April 2017\nThe Treasury make the following Order in exercise of the power conferred by section 31B(8) of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5; section 31B was inserted by paragraphs 1 and 5 of Schedule 4 to the Finance Act 2013 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/293/introduction",
    "retrieved_at": "2026-10-28T23:13:53.318860+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."
}