{
  "url": "https://openlegislation.uk/taxes-fees-for-payment-by-internet-regulations-2008/introduction/enacted",
  "json_url": "https://openlegislation.uk/taxes-fees-for-payment-by-internet-regulations-2008/introduction/enacted.json",
  "legislation": "uksi/2008/2991",
  "legislation_title": "The Taxes (Fees for Payment by Internet) Regulations 2008 (revoked)",
  "legislation_url": "https://openlegislation.uk/taxes-fees-for-payment-by-internet-regulations-2008/enacted",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 17th November 2008\nLaid before the House of Commons 18th November 2008\nComing into force 9th December 2008\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 136(1) and (3) of the Finance Act 2008, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "enacted",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2008 c. 9; section 139 of that Act defines “the Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2991/introduction",
    "retrieved_at": "2026-11-07T03:36:06.862033+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."
}