{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-19",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": null,
  "text": "(1) Amend regulation 46A (return where a car is made available) as follows.\n(2) In paragraph (1) for the words from “provide the inspector” to the end substitute—\n“, not later than 28 days after the end of each income tax quarter—\n(a) provide the inspector with the particulars specified in paragraph (3) in respect of each relevant employee in a document provided or approved by the Board for that purpose;\n(b) transmit those particulars to the inspector electronically; or\n(c) deliver those particulars by an approved means of electronic communications to an official computer system.”.\n(3) Omit paragraph (1A).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 46A was inserted by regulation 4 of S.I. 1994/775 and amended by regulation 18 of S.I. 1998/2484."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1081/regulation/19",
    "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."
}