{
  "url": "https://openlegislation.uk/insolvency-act-1986-hmrc-debts-priority-on-insolvency-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/insolvency-act-1986-hmrc-debts-priority-on-insolvency-regulations-2020/introduction.json",
  "legislation": "uksi/2020/983",
  "legislation_title": "The Insolvency Act 1986 (HMRC Debts: Priority on Insolvency) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/insolvency-act-1986-hmrc-debts-priority-on-insolvency-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Bankruptcy\nDebt\nEducation\nIncome Tax\nInsolvency\nSocial Security\nMade 11th September 2020\nLaid before the House of Commons 14th September 2020\nComing into force 1st December 2020\nThe Treasury make the following Regulations in exercise of the power conferred by section 99(3) of the Finance Act 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/983/introduction",
    "retrieved_at": "2026-10-28T22:25:44.714620+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."
}