{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1996/note",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1996/note.json",
  "legislation": "uksi/1996/980",
  "legislation_title": "The Income Tax (Employments) (Amendment No. 2) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make amendments to the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (“the principal Regulations”).\nThe amendments have been made against the background of the taking effect of section 70A of the Taxes Management Act 1970 (c. 9) (“section 70A”) (as inserted by paragraph 22 of Schedule 19 to the Finance Act 1994 (c. 9)). Section 70A has effect as respects cheques received on or after 6th April 1996; and provides that, for the purposes of the Taxes Management Act 1970 and the provisions mentioned in subsection (2) of that section, where a payment to an officer of the Board of Inland Revenue or to the Board is made by cheque, and the cheque is paid on its first presentation, the payment shall be treated as made on the day on which the cheque was received by the officer or the Board.\nThese Regulations amend the principal Regulations so as to make provision corresponding to that made by section 70A in the following cases, namely, payment of tax (regulations 40 to 42 of the principal Regulations), notices given where employers have not paid tax to the collector (regulation 48 of the principal Regulations), interest on tax which is unpaid or overdue (regulations 50 to 52 of the principal Regulations) and interest on tax overpaid by the employer (regulation 53 of the principal Regulations).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/980/note",
    "retrieved_at": "2026-10-29T12:46:05.775175+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."
}