{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996.json",
  "id": "uksi/1996/2381",
  "title": "The Income Tax (Employments) (Amendment No. 4) Regulations 1996",
  "short_title": "Income Tax (Employments) 1996",
  "long_title": "These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/774) (“the principal Regulations”) so as to ensure that PAYE is applied to the new jobseekers allowance, introduced by the Jobseekers Act 1995 (c. 18) to replace unemployment benefit and income support paid to the unemployed with effect from 7th October 1996.",
  "citation": "S.I. 1996/2381",
  "type": "uksi",
  "year": "1996",
  "number": "2381",
  "version": "current",
  "date": "1996-09-12",
  "revised": false,
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996/introduction",
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    },
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996/regulation-2",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996/regulation-3",
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    },
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996/regulation-4",
      "extent": null,
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    },
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996/note",
      "extent": null,
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      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2003/2682",
      "affecting_title": "The Income Tax (Pay As You Earn) Regulations 2003",
      "affecting_provisions": "reg. 220 Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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        "section/204"
      ]
    }
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  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996/changes.json",
  "changes_made_by": 4,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-employments-amendment-no-4-regulations-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2381",
    "retrieved_at": "2026-10-29T12:35:24.752955+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."
}