{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/661",
  "legislation_title": "The Vocational Training (Tax Relief) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 6th March 1997\nLaid before the House of Commons 7th March 1997\nComing into force 6th April 1997\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 32(3) and 33(1) 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; section 33(1) was amended by section 129(4) of the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/661/introduction",
    "retrieved_at": "2026-10-29T12:22:43.796348+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."
}