{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1999/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1999/regulation-3.json",
  "legislation": "uksi/1999/2155",
  "legislation_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1999",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 7(2) after sub-paragraph (a) there shall be inserted the following sub-paragraph–\n“(aa) where the code is determined before the beginning of the year for which it is to have effect, any proposed alteration of alterations in the rates for that year of any of the reliefs referred to in sub-paragraph (a);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2155/regulation/3",
    "retrieved_at": "2026-10-29T10:13:51.267851+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."
}