{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-5-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-5-regulations-1996/regulation-3.json",
  "legislation": "uksi/1996/2554",
  "legislation_title": "The Income Tax (Employments) (Amendment No. 5) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-no-5-regulations-1996",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 29, for paragraph (1) there shall be substituted the following paragraph—\n“(1) This regulation applies to an employee within regulation 28(1)(a) who certifies, on a form provided by the Board and delivered to the employer—\n(a) that he is taking up employment for the first time after a period of full-time education,\n(b) that he has not made a claim as defined in regulation 81, and\n(c) that he is not in receipt of a pension.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 29(1) was amended by regulation 4 of S.I. 1993/2276."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2554/regulation/3",
    "retrieved_at": "2026-10-29T12:34:23.179224+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."
}