# The Income Tax (Employments) (No. 23) Regulations 1992, Regulation 13: Amendments to the principal Regulations


In regulation 51—
(a) for paragraph (2) there shall be substituted—
“(2) Whenever the employee receives any emoluments during the year for which the deductions working sheet was issued, he shall record on the deductions working sheet—
(a) the amount of the emoluments;
(b) the date on which he received the emoluments;
(c) the cumulative emoluments in relation to that date;
(d) the cumulative free emoluments or, as the case may be, the cumulative additional pay in relation to that date according to his code;
(e) the corresponding cumulative tax;
(f) the amount of tax, if any, deducted or repaid on making the payment of emoluments; and
(g) where his code reflects additional pay—
(i) the tax due at the date on which he received the emoluments;
(ii) the overriding limit in relation to the payment; and
(iii) the amount of any tax not deducted as a consequence of the overriding limit.”;
(b) in paragraph (3), (5) and (6) for the words “cumulative tax” wherever they occur there shall be substituted the words “total net tax deducted”.

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Source: https://www.legislation.gov.uk/uksi/1992/3180/regulation/13 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.