{
  "url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989/introduction.json",
  "legislation": "uksi/1989/2387",
  "legislation_title": "The Private Medical Insurance (Tax Relief) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 18th December 1989\nLaid before the House of Commons 19th December 1989\nComing into force 9th January 1990\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 54(4) and 57 of the Finance Act 1989 , hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2387/introduction",
    "retrieved_at": "2026-10-29T15:31:00.137929+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."
}