{
  "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991/introduction",
  "json_url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991/introduction.json",
  "legislation": "uksi/1991/1625",
  "legislation_title": "The Recovery of Tax in Summary Proceedings (Financial Limits) Order 1991",
  "legislation_url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMAGISTRATES' COURTS\nMade 16th July 1991\nLaid before the House of Commons 18th July 1991\nComing into force 1st September 1991\nThe Treasury, in exercise of the powers conferred on them by section 65(5) of the Taxes Management Act 1970, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9; section 65(5) was added by section 57(1)(c) of the Finance Act 1984 (c. 43)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1625/introduction",
    "retrieved_at": "2026-10-29T14:41:16.301623+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."
}