{
  "url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-order-2014/introduction",
  "json_url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-order-2014/introduction.json",
  "legislation": "uksi/2014/3062",
  "legislation_title": "The Income Tax (Removal of Ordinary Residence) Order 2014",
  "legislation_url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 17th November 2014\nLaid before the House of Commons 18th November 2014\nComing into force 6th April 2015\nThe Treasury make the following Order in exercise of the powers conferred by section 219(4) and (5)(b) of the Finance Act 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2013 c.29. Section 235 of the Finance Act 2013 defines ITTOIA 2005 as meaning the Income Tax (Trading and Other Income) Act 2005 (c.5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3062/introduction",
    "retrieved_at": "2026-10-28T23:56:07.132914+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."
}