{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-10.json",
  "legislation": "uksi/1993/2276",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 46(3) there shall be added—\n“(4) The payments and benefits referred to in this paragraph are—\n(a) payments falling within paragraph 1(1)(a) or (b) of Schedule 11A to the Taxes Act, and\n(b) benefits falling within paragraph 1(1)(c) of that Schedule,\nwhere the total value to the employee found under paragraph 24(2) of that Schedule does not exceed the qualifying limit for the time being specified in paragraph 24(9) of that Schedule and having effect in relation to that employee.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2276/regulation/10",
    "retrieved_at": "2026-10-29T13:50:33.652568+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."
}