{
  "url": "https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/781",
  "legislation_title": "The Lloyd’s Underwriters (Tax) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-tax-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 13th March 1996\nLaid before the House of Commons 14th March 1996\nComing into force 5th April 1996\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1)(a) and (4) of the Finance Act 1993, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/781/introduction",
    "retrieved_at": "2026-10-29T12:47:45.619984+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."
}