{
  "url": "https://openlegislation.uk/taxes-fees-for-payment-by-telephone-regulations-2008/introduction/enacted",
  "json_url": "https://openlegislation.uk/taxes-fees-for-payment-by-telephone-regulations-2008/introduction/enacted.json",
  "legislation": "uksi/2008/1948",
  "legislation_title": "The Taxes (Fees for Payment by Telephone) Regulations 2008 (revoked)",
  "legislation_url": "https://openlegislation.uk/taxes-fees-for-payment-by-telephone-regulations-2008/enacted",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 22nd July 2008\nLaid before the House of Commons 22nd July 2008\nComing into force 13th August 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 136(1) and (3) of the Finance Act 2008.",
  "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/2008/1948/introduction",
    "retrieved_at": "2026-11-05T03:35:50.607317+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."
}