{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/1185",
  "legislation_title": "The Vocational Training (Tax Relief) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 29th April 1996\nLaid before the House of Commons 29th April 1996\nComing into force 6th May 1996\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 32(3) and 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/1996/1185/introduction",
    "retrieved_at": "2026-10-29T12:44:37.948346+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."
}