{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1994/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1994/regulation-3.json",
  "legislation": "uksi/1994/775",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1994",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 5—\n(a) in paragraph (2)(b) the words “, notwithstanding regulation 4” shall be omitted;\n(b) in paragraph (3)(a) for the words “regulation 4” there shall be substituted the words “paragraph (4)”;\n(c) after paragraph (3) there shall be added—\n“(4) Where this paragraph applies—\n(a) the principal employer shall be deemed to be the employer for the purposes of these Regulations in relation to any gratuities or service charges falling within paragraph (3)(a);\n(b) the tronc-master shall furnish the principal employer with such particulars of every payment by way of the sharing out of gratuities or service charges to be made to an employee as may be necessary to enable the principal employer to comply with the provisions of these Regulations;\n(c) the principal employer shall, on making any payment of gratuities or service charges to the tronc-master, deduct or repay tax in accordance with these Regulations in respect of the amount of such gratuities or service charges to be paid to each employee, and shall notify the tronc-master of each amount so deducted or repaid.\n(5) In paragraphs (3) and (4) “the principal employer” means the person under whose general control and management the employees in question work.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/775/regulation/3",
    "retrieved_at": "2026-10-29T13:36:45.833964+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."
}