{
  "url": "https://openlegislation.uk/income-tax-employments-no-22-regulations-1992/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-22-regulations-1992/regulation-4.json",
  "legislation": "uksi/1992/1059",
  "legislation_title": "The Income Tax (Employments) (No. 22) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-22-regulations-1992",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 24(5) for the words “paragraph (7) of Regulation 26” there shall be substituted the words “paragraph (6) of Regulation 26B”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 24(2) to (7) was substituted, and regulation 24(1) was amended, by S.I. 1982/66 regulation 7."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulations 26A and 26B were inserted by S.I. 1991/1080 regulation 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1059/regulation/4",
    "retrieved_at": "2026-10-29T14:23:31.152512+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."
}