{
  "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/introduction.json",
  "legislation": "uksi/1989/1905",
  "legislation_title": "The Income Tax (Reserve and Auxiliary Forces) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 17th October 1989\nLaid before the House of Commons 17th October 1989\nComing into force 8th November 1989\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 203 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 203 was amended by section 45(3) of the Finance Act 1989 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1905/introduction",
    "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."
}