{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-18",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) In regulation 105, paragraph (2) shall be omitted.\n(2) Paragraph (1) shall have effect with respect to any tax that becomes payable to the collector by any employee 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/18",
    "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."
}