{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1995/regulation-3.json",
  "legislation": "uksi/1995/447",
  "legislation_title": "The Income Tax (Employments) (Amendment No. 2) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1995",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 42—\n(a) in paragraph (2)—\n(i) after the word “If” there shall be inserted the words “it appears to the collector that”;\n(ii) for the words “the underdeduction” there shall be substituted the words “the failure to deduct the amount which the collector considers should have been but was not deducted ( “the excess amount”)”;\n(iii) for the words “the amount of the excess” and “the amount of that excess” there shall be substituted in each case the words “the excess amount”;\n(b) in paragraph (3)—\n(i) for the words “If the amount” there shall be substituted the words “If it appears to the Board that the amount”;\n(ii) for the words “the Board, if they” there shall be substituted the words “and the Board”;\n(iii) for the words “may direct that the amount of the excess” there shall be substituted the words “they may direct that the amount which they consider to constitute the excess ( “the excess amount”)”;\n(iv) for the words “the amount of that excess” there shall be substituted the words “the excess amount”;\n(c) paragraph (5) shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/447/regulation/3",
    "retrieved_at": "2026-10-29T13:15:44.361201+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."
}