{
  "url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/introduction.json",
  "legislation": "uksi/1996/1226",
  "legislation_title": "The Income Tax (Unapproved Manufactured Payments) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 7th May 1996\nLaid before the House of Commons 7th May 1996\nComing into force 28th May 1996\nThe Treasury, in exercise of the powers conferred on them by paragraph 1(1) and (2)(b) of Schedule 23A to 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. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31). See the definition of “dividend manufacturing regulations” in paragraph 1(1) of Schedule 23A."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1226/introduction",
    "retrieved_at": "2026-10-29T12:44:16.005926+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."
}