{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1998/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1998/regulation-10.json",
  "legislation": "uksi/1998/2484",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1998",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 28 shall be amended as follows.\n(2) In paragraph (1) for the words “render a return to the inspector giving” there shall be substituted the words “provide the inspector with particulars of”.\n(3) In paragraph (3)–\n(a) for the words “rendered the return” there shall be substituted the words “provided the inspector with particulars as”;\n(b) for the words “render any further return” there shall be substituted the words “provide any further particulars”.\n(4) In paragraph (4) for the word “certificate” there shall be substituted the word “statement”.\n(5) In paragraph (5) for the words “render a return to the inspector giving” there shall be substituted the words “provide the inspector with particulars of”.\n(6) After paragraph (5) there shall be added the following paragraph–\n“(6) The particulars referred to in paragraphs (1) and (5) either–\n(a) shall be contained in a document provided by the Board or approved by the Board for that purpose, or\n(b) shall be transmitted electronically.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2484/regulation/10",
    "retrieved_at": "2026-10-29T11:17:37.429800+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."
}