{
  "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002",
  "json_url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002.json",
  "id": "uksi/2002/680",
  "title": "The Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002",
  "short_title": "Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) 2002",
  "long_title": "These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744). They also provide for the electronic delivery of notices by the Inland Revenue in connection with the recovery of student loans under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944) (notices to employers by the Board to deduct repayments from emoluments).",
  "citation": "S.I. 2002/680",
  "type": "uksi",
  "year": "2002",
  "number": "680",
  "version": "current",
  "date": "2002-03-13",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Notices given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Notices given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Notices given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Notices given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Notices given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Notices given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Notices given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/pdf/uksi_20020680_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/680/pdfs/uksi_20020680_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "reg. 3-8",
      "affecting": "uksi/2003/2682",
      "affecting_title": "The Income Tax (Pay As You Earn) Regulations 2003",
      "affecting_provisions": "reg. 220 Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/203"
      ]
    },
    {
      "id": "ukpga/1999/16",
      "title": "Finance Act 1999",
      "url": "https://openlegislation.uk/finance-act-1999",
      "provisions": [
        "section/132"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/changes.json",
  "changes_made_by": 8,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-employments-and-electronic-communications-miscellaneous-provisions-regulations-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/680",
    "retrieved_at": "2026-10-29T07:11:15.589726+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."
}