{
  "url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991/regulation-2.json",
  "legislation": "uksi/1991/435",
  "legislation_title": "The Income Tax (Employments) (No. 20) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments to the Income Tax (Employments) Regulations 1973",
  "text": "In proviso (i) to regulation 18(3) and in regulation 55(4) of the Income Tax (Employments) Regulations 1973 for “£100” there shall be substituted “£200”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1973/334; relevant amending instruments are S.I. 1981/44, 1982/66 and 1988/637."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/435/regulation/2",
    "retrieved_at": "2026-10-29T14:50:13.695647+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."
}