{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995.json",
  "id": "uksi/1995/1223",
  "title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1995",
  "short_title": "Income Tax (Employments) 1995",
  "long_title": "These Regulations amend regulation 54(4) of the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (recovery of PAYE tax) so as to omit the reference to summary proceedings. The change reflects an amendment made by section 156 of the Finance Act 1995 (c. 4) to section 67 of the Taxes Management Act 1970 (c. 9) (proceedings for tax in sheriff court).",
  "citation": "S.I. 1995/1223",
  "type": "uksi",
  "year": "1995",
  "number": "1223",
  "version": "current",
  "date": "1995-05-04",
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995/regulation-2",
      "extent": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2003/2682",
      "affecting_title": "The Income Tax (Pay As You Earn) Regulations 2003",
      "affecting_provisions": "reg. 220 Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/203"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1223",
    "retrieved_at": "2026-10-29T13:09:59.052783+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."
}