{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1995/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1995/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 55(2) after sub-paragraph (a) there shall be inserted the following sub-paragraph—\n“(aa) all documents and records whatsoever relating to any particulars which an employer is required to include in a return or returns under regulation 46 in respect of any year specified by the authorised officer; or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 46 was amended by regulations 8 to 10 of S.I. 1993/2276 and regulations 10 to 12 of S.I. 1994/1212."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/447/regulation/6",
    "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."
}