{
  "url": "https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995/introduction.json",
  "legislation": "uksi/1995/917",
  "legislation_title": "The Profit–Related Pay (Shortfall Recovery) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 29th March 1995\nLaid before the House of Commons 29th March 1995\nComing into force 19th April 1995\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 179(2) and 203 of 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. Section 179 was amended by paragraph 5 of Schedule 4 to the Finance Act 1989 (c. 26). Section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989, and (prospectively) paragraph 38 of Schedule 19 and Part V(23) of Schedule 26 to the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/917/introduction",
    "retrieved_at": "2026-10-29T13:12:01.138153+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."
}