{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/1082",
  "legislation_title": "The Vocational Training (Tax Relief) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 7th April 1993\nLaid before the House of Commons 16th April 1993\nComing into force 7th May 1993\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 33(1) and (5) of the Finance Act 1991, 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/1993/1082/introduction",
    "retrieved_at": "2026-10-29T13:58:10.063802+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."
}