{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/regulation-10.json",
  "legislation": "uksi/2003/2494",
  "legislation_title": "The Income Tax (Employments) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of the Income Tax (Employments) Regulations 1993",
  "text": "In regulation 48(1) after “14 days” insert “, or 17 days where payment is made in respect of emoluments paid after 5th April 2004,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 48(1) was amended by regulation 4 (a) of the Income Tax (Employments) (Amendment No. 2) Regulations 1995 (S.I. 1995/447)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2494/regulation/10",
    "retrieved_at": "2026-10-29T05:57:53.294539+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."
}