{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Income Tax (Employments) Regulations 1993",
  "text": "At the end of regulation 40(1) add “or, where payment is made by an approved method of electronic communications in respect of emoluments paid after 5th April 2004, within 17 days of the end of every income tax month”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2494/regulation/5",
    "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."
}