{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1996/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 42, after paragraph (7) the following paragraph shall be inserted—\n“(7A) For the purposes of regulations 40 and 41 and of this regulation, where—\n(a) any payment to the collector is made by cheque, and\n(b) the cheque is paid on its first presentation to the banker on whom it is drawn,\nthe payment shall be treated as made on the day on which the cheque was received by the collector.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 42 was amended by S.I. 1995/447 regulation 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 40 was amended by S.I. 1993/2276 regulation 6; regulation 41 was amended by S.I. 1993/2276 regulation 7 and S.I. 1995/216."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/980/regulation/3",
    "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."
}