{
  "url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Principal Regulations",
  "text": "(1) In Regulation 10 —\n(a) in paragraph (3) the words “In Northern Ireland” onwards shall be omitted;\n(b) in paragraph (4) the words “or Special” and “or the County Court” shall be omitted.\n(2) In Regulations 11(1) and 12(1) the words “or the County Court” shall be omitted.\n(3) In Regulation 26 in paragraph (5) the words “in Northern Ireland or” shall be omitted.\n(4) In Regulation 48 in paragraph (3) the words “, or, in Northern Ireland, the County Court,” shall be omitted.\n(5) The provisions of paragraphs (1) and (4) shall not affect any appeal under Regulation 10 or 48 brought before the day on which these Regulations come into force for the purposes of this regulation and the provisions of paragraph (3) shall not affect any matter in relation to which the Commissioners of Inland Revenue have made a direction before that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 10 was amended by S.I. 1981/44."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 26 was amended by S.I. 1974/2102, 1982/66 and 1985/350."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/79/regulation/4",
    "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."
}