{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1999/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1999/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 49(7) for the words “Parts IV, V and VI of the Management Act” there shall be substituted the words “Part IV, Part V (other than section 55), and Part VI, of the Management Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 55 was substituted by section 45(1) of the Finance Act (No. 2) 1975 (c. 45) and the section as substituted was amended by section 68 of the Finance Act 1982 (c. 39), Part XIII of Schedule 23 to the Finance Act 1984 (c. 43), paragraph 8 of Schedule 29 to the Income and Corporation Taxes Act 1988 (c. 1), section 156(2) of the Finance Act 1989, section 104(2) of the Finance Act 1990 (c. 29), paragraph 18 of Schedule 19 to the Finance Act 1994, paragraph 9 of Schedule 1, and Part 1 of Schedule 2, to the General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), and paragraph 28 of Schedule 19 to the Finance Act 1998 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2155/regulation/7",
    "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."
}