{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/introduction.json",
  "legislation": "uksi/1992/746",
  "legislation_title": "The Vocational Training (Tax Relief) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th March 1992\nLaid before the House of Commons 13th March 1992\nComing into force 6th April 1992\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/1992/746/introduction",
    "retrieved_at": "2026-10-29T14:24:41.558175+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."
}