{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-12.json",
  "legislation": "uksi/2001/1081",
  "legislation_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": null,
  "text": "(1) Amend regulation 26 (pension emoluments) as follows.\n(2) For paragraph (1)(b)(ii) substitute—\n“(ii) take one of the steps specified in paragraph (1A); and”.\n(3) After paragraph (1) insert—\n“(1A) The steps referred to in paragraph (1)(b)(ii) are—\n(a) sending the statement to the inspector;\n(b) arranging for the particulars contained in the statement to be transmitted electronically to the inspector; and\n(c) delivering a copy of the statement by an approved means of electronic communications to an official computer system.”.\n(4) In paragraph (3)(b) for the words from “and either” to the end substitute “and take one of the steps specified in paragraph (4); and”.\n(5) After paragraph (3) add—\n“(4) The steps referred to in paragraph (3)(b) are—\n(a) sending the copy of the statement to the inspector mentioned in regulation 25(2)(b)(i);\n(b) arranging for the particulars referred to in regulation 25(2)(b)(ii) to be transmitted electronically to that inspector; and\n(c) delivering a copy of the statement by an approved means of electronic communications to an official computer system.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Relevant amendments are made by regulation 8 of S.I. 1998/2484."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1081/regulation/12",
    "retrieved_at": "2026-10-29T07:54:09.447213+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."
}