{
  "url": "https://openlegislation.uk/taxation-of-benefits-under-pilot-schemes-earnings-top-up-order-1996/introduction",
  "json_url": "https://openlegislation.uk/taxation-of-benefits-under-pilot-schemes-earnings-top-up-order-1996/introduction.json",
  "legislation": "uksi/1996/2396",
  "legislation_title": "The Taxation of Benefits under Pilot Schemes (Earnings Top-up) Order 1996",
  "legislation_url": "https://openlegislation.uk/taxation-of-benefits-under-pilot-schemes-earnings-top-up-order-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 13th September 1996\nLaid before the House of Commons 16th September 1996\nComing into force 8th October 1996\nThe Treasury, in exercise of the powers conferred on them by section 151(1)(a), (2), (5) and (7) of the Finance Act 1996, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2396/introduction",
    "retrieved_at": "2026-10-29T12:35:18.028254+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."
}