{
  "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-11.json",
  "legislation": "uksi/1992/3180",
  "legislation_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendments to the principal Regulations",
  "text": "In paragraph (1) of regulation 24—\n(a) after the words “corresponding cumulative tax” there shall be inserted the words “and any tax not deducted when the last preceding payment of emoluments was made”;\n(b) after “Regulation 13” there shall be inserted the words “and record or, as the case may be, keep such records as enable the production of the particulars specified in paragraph (6A) of that Regulation,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 24 was amended by S.I. 1982/66 and S.I. 1992/1059."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3180/regulation/11",
    "retrieved_at": "2026-10-29T14:08:52.116739+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."
}