{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 40(2) for the words from “in respect of which” to “in accordance with C below” there shall be substituted the words “calculated under regulation 36(2) as due to be repaid in an earlier income tax month but whose repayment was precluded during that income tax month by regulation 36(3)”.",
  "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/6",
    "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."
}