{
  "url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990/regulation-10.json",
  "legislation": "uksi/1990/79",
  "legislation_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendments to the Principal Regulations",
  "text": "In Regulation 51 —\n(a) in paragraph (6) for the words “14 days” there shall be substituted the words “44 days”;\n(b) the following paragraph shall be added at the end —\n“(9) Section 98A of the Taxes Management Act 1970 shall apply in relation to the provisions of paragraph (6) of this Regulation requiring a return to be made.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/79/regulation/10",
    "retrieved_at": "2026-10-29T15:29:22.386098+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."
}