{
  "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the Principal Regulations",
  "text": "In Regulation 29—\n(a) in paragraphs (1) and (2)(b) after“Regulation 26” there shall be inserted“or 26A”;\n(b) in paragraph (2)(b) for the word“months” there shall be substituted the word“periods”;\n(c) in paragraph (3) for the words“Regulation 26(3) or (4)” there shall be substituted the words“Regulation 26B(2) or (3)”;\n(d) in paragraph (4) for“Regulation 26(4)” there shall be substituted“Regulation 26B(3)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 29 was amended by S.I. 1985/350 and 1988/637."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1080/regulation/8",
    "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."
}