{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1998/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-1998/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 6 shall be amended as follows.\n(2) After paragraph (3) there shall be added the following paragraph–\n“(4) A code authorisation is issued and received for the purposes of these Regulations if either–\n(a) it is contained in a document that is sent to the employer by the inspector, or\n(b) it is transmitted to the employer electronically by the inspector.”",
  "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/4",
    "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."
}