{
  "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989",
  "json_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989.json",
  "id": "uksi/1989/1905",
  "title": "The Income Tax (Reserve and Auxiliary Forces) (Amendment) Regulations 1989",
  "short_title": "Income Tax (Reserve and Auxiliary Forces) 1989",
  "long_title": "These Regulations amend the Income Tax (Reserve and Auxiliary Forces) Regulations 1975 (S.I. 1975/91) (“the 1975 Regulations”) and come into force on 8th November 1989.",
  "citation": "S.I. 1989/1905",
  "type": "uksi",
  "year": "1989",
  "number": "1905",
  "version": "current",
  "date": "1989-10-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments to the 1975 Regulations – Merchant Navy Reserve",
      "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to the 1975 Regulations – appeals",
      "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 145760,
      "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/pdf/uksi_19891905_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1989/1905/pdfs/uksi_19891905_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1993/744",
      "affecting_title": "The Income Tax (Employments) Regulations 1993",
      "affecting_provisions": "Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/203"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/changes.json",
  "changes_made_by": 4,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1905",
    "retrieved_at": "2026-10-29T15:36:03.295955+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."
}