{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-14.json",
  "legislation": "uksi/1996/1312",
  "legislation_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 101—\n(a) in paragraph (4)(d) the words “in respect of Schedule E” shall be omitted;\n(b) for paragraph (7) there shall be substituted—\n“(7) In this regulation—\n(a) references to an assessment are references to an assessment other than an assessment under section 9 of the Management Act;\n(b) references to “tax payable under the assessment” are references to the amount of tax shown in the assessment as payable without regard to any amount shown in the notice of assessment as a deduction from, or a credit against, the amount of tax payable.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1995/447."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1312/regulation/14",
    "retrieved_at": "2026-10-29T12:43:41.920440+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."
}