{
  "url": "https://openlegislation.uk/war-widows-recognition-payment-scheme-income-tax-exemption-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/war-widows-recognition-payment-scheme-income-tax-exemption-regulations-2023/introduction.json",
  "legislation": "uksi/2023/1171",
  "legislation_title": "The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/war-widows-recognition-payment-scheme-income-tax-exemption-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 8th November 2023\nLaid before the House of Commons 10th November 2023\nComing into force 1st December 2023\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1171/introduction",
    "retrieved_at": "2026-10-28T21:39:02.866273+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."
}