{
  "url": "https://openlegislation.uk/employers-contributions-re-imbursement-regulations-1996/regulation-10",
  "json_url": "https://openlegislation.uk/employers-contributions-re-imbursement-regulations-1996/regulation-10.json",
  "legislation": "uksi/1996/195",
  "legislation_title": "The Employer’s Contributions Re-imbursement Regulations 1996",
  "legislation_url": "https://openlegislation.uk/employers-contributions-re-imbursement-regulations-1996",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Qualifying employees with more than one employment",
  "text": "Where an employee is a qualifying employee in relation to more than one employer at the same time, the right to make deductions shall be confined to the employer–\n(a) with whom the qualifying employee’s employment began first; and\n(b) certified on the deductions certificate as the employer entitled to make the deductions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/195/regulation/10",
    "retrieved_at": "2026-10-29T12:53:32.747405+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."
}