{
  "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments to the principal Regulations",
  "text": "In paragraph (4) of regulation 30 after the words “tax deductible” there shall be inserted the words “or, where required either to be recorded on the deductions working sheet or to be capable of being produced from other records pursuant to sub-paragraph (ba) of paragraph (3) of Regulation 18, any tax deducted”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3180/regulation/12",
    "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."
}