{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-16",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-16.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/16",
  "kind": "regulation",
  "number": "16",
  "heading": null,
  "text": "For regulation 44 (return by employers where deductions working sheet is not required) substitute—\n“Return by employer where deductions working sheets not required\n44 (1) A return shall be made in respect of every employee to whom the employer paid emoluments at any time during the year at a rate exceeding the minimum rate, but in respect of whom the employer was not required under these Regulations to prepare a deductions working sheet.\n(2) The employer shall—\n(a) render the return mentioned in paragraph (1) to the inspector;\n(b) transmit the information contained in the return electronically to the inspector; or\n(c) deliver the return by such means of electronic communications as may be approved to an official computer system.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1081/regulation/16",
    "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."
}