{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993/introduction.json",
  "legislation": "uksi/1993/3118",
  "legislation_title": "The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 10th December 1993 Laid before the House of Commons10th December 1993\nComing into force 1st January 1994\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 32(3) of the Finance Act 1991, and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1991 c. 31."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3118/introduction",
    "retrieved_at": "2026-10-29T13:44:48.250401+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."
}