{
  "url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018/introduction.json",
  "legislation": "uksi/2018/308",
  "legislation_title": "The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/section-318c-income-tax-earnings-and-pensions-act-2003-amendment-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade At 11.00 a.m. on 6th March 2018\nLaid before the House of Commons At 3.00 p.m. on 6th March 2018\nComing into force 3rd April 2018\nThe Treasury, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003, makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.1; section 318D was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/308/introduction",
    "retrieved_at": "2026-10-28T23:00:47.839158+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."
}