{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 5—\n(a) for paragraph (3)(b) there shall be substituted—\n“(b) any share of gratuities or service charges not falling within sub-paragraph (a) above shall be dealt with in accordance with paragraph (4A).”;\n(b) after paragraph (4) there shall be inserted—\n“(4A) Where this paragraph applies the inspector or other officer of the Board may—\n(a) take into account under regulation 7(2)(b) the share of gratuities or service charges referred to in paragraph (3)(b) in his determination of a code, and\n(b) where he has not already done so, give notice to the employee under section 8 of the Management Act requiring a return to be made and delivered under that section.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1994/775."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 8 was amended by section 178(1) of the Finance Act 1994, section 104(1) to (3) of the Finance Act 1995, and section 121(1) to (3) of, and Part V(6) of Schedule 41 to, the Finance Act 1996."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1312/regulation/3",
    "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."
}