{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-16",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-16.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/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) In regulation 102, paragraph (2)(a) shall be omitted.\n(2) Paragraph (1) shall have effect so far as concerns any action taken by the inspector under regulation 102 on or after the date of coming into force of these Regulations for the year 1996—97 or any subsequent year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1312/regulation/16",
    "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."
}