{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulations 29(2), 29(3), 30(2), 30(3), 32 and 84(7) for the words “specified by the Board” there shall be substituted the words “which after allowing for the personal relief specified in section 257(1) of the Taxes Act effects deduction of tax at one or more of the rates referred to in regulation 8(4)”.",
  "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/5",
    "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."
}