{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Income Tax (Employments) Regulations 1993",
  "text": "In regulation 41(1) after “income tax quarter” insert “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 quarter,”.",
  "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/6",
    "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."
}