{
  "url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/561",
  "legislation_title": "The Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-amendment-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 8th March 1993\nLaid before the House of Commons 10th March 1993\nComing into force 1st April 1993\nIn exercise of the powers conferred upon the Secretary of State by section 84 of the Income and Corporation Taxes Act 1988, the Secretary of State for Education, as respects England, and the Secretary of State for Wales, as respects Wales, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 84 in its present form was inserted by section 68 of the Finance Act 1991 (c. 31)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/561/introduction",
    "retrieved_at": "2026-10-29T14:02:50.118530+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."
}