{
  "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/introduction",
  "json_url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/introduction.json",
  "legislation": "uksi/2016/1250",
  "legislation_title": "The Sporting Testimonial Payments (Excluded Relevant Step) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 19th December 2016\nLaid before the House of Commons 20th December 2016\nComing into force 6th April 2017\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 554Y(1) and (3) of the Income Tax (Earnings and Pensions) Act 2003, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1; section 554Y was inserted by the Finance Act 2011 (c. 11), Schedule 2, paragraph 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1250/introduction",
    "retrieved_at": "2026-10-28T23:16:40.770063+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."
}