{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2—\n(a) in paragraph (1), in the definition of “emoluments”, the words from “and references” to “on account of emoluments” shall be omitted;\n(b) after paragraph (2) there shall be added—\n“(3) References, however expressed, in these Regulations to payments of emoluments include references to payments on account of emoluments but, except in regulation 46(2)(b), do not include references to payments of emoluments consisting of qualifying removal expenses within the meaning of paragraph 3 of Schedule 11A to the Taxes Act, where the total value to the employee found under paragraph 24(2) of that Schedule exceeds 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": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 11A was inserted by paragraph 2 of Schedule 5 to the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2276/regulation/3",
    "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."
}