{
  "url": "https://openlegislation.uk/profit-related-pay-shortfall-recovery-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/profit-related-pay-shortfall-recovery-regulations-1988/introduction.json",
  "legislation": "uksi/1988/640",
  "legislation_title": "The Profit-Related Pay (Shortfall Recovery) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/profit-related-pay-shortfall-recovery-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 29th March 1988\nLaid before the House of Commons 29th March 1988\nComing into force 19th April 1988\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 204 of the Income and Corporation Taxes Act 1970, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 10; section 204 was extended by the Finance (No. 2) Act 1987 (c. 51), section 11(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/640/introduction",
    "retrieved_at": "2026-10-29T16:08:27.793968+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."
}