{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1996/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1996/regulation-11.json",
  "legislation": "uksi/1996/804",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1996",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 89(2)—\n(a) in sub-paragraph (b) for paragraphs (vi) and (vii) there shall be substituted—\n“(vi) if different from the amount referred to in paragraph (iv) above, the amount of taxable benefit paid in the last period of claim,\n(vii) if different from the amount of the tax referred to in paragraph (v) above, the amount of tax shown by the calculation to be payable or refundable on the amount of taxable benefit referred to in paragraph (vi) above, and\n(viii) the date of issue of the certificate;”;\n(b) in sub-paragraph (c) for the word “two” there shall be substituted “three”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/804/regulation/11",
    "retrieved_at": "2026-10-29T12:47:38.111631+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."
}