{
  "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-12.json",
  "legislation": "uksi/1991/1080",
  "legislation_title": "The Income Tax (Employments) (No. 21) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments to the Principal Regulations",
  "text": "In Regulation 51—\n(a) in paragraphs (3) and (4) before the words“quarter” and“quarters” wherever they appear there shall be inserted the words“income tax”;\n(b) in paragraph (7) the words“; and the expression” onwards shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 51 was amended by S.I. 1981/44, 1984/1858 and1990/79."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1080/regulation/12",
    "retrieved_at": "2026-10-29T14:45:00.609964+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."
}