{
  "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 55—\n(a) for sub-paragraph (a) of paragraph (3) and the word “and” immediately following it there shall be substituted—\n“(a) prepare a deductions working sheet in the form provided or in a form authorised by the Commissioners of Inland Revenue and in accordance with the particulars given on the copies of the certificate, the two copies of which were delivered by the claimant;\n(aa) record on the working sheet the cumulative emoluments shown on the certificate;\n(ab) either record on the working sheet or keep such records as enable the production of the following particulars, namely—\n(i) save where the code contained in the certificate reflects additional pay, the cumulative free emoluments, the cumulative taxable emoluments and the corresponding cumulative tax as at the week or month shown on the copies of the certificate;\n(ii) where the code contained in the certificate reflects additional pay, the cumulative additional pay, the cumulative taxable emoluments and either the cumulative tax as at the week or month shown on the copies of the certificate or the total net tax deducted shown on the copies of the certificate, whichever is the less; and”;\n(b) in paragraph (6) for the words “cumulative tax” there shall be substituted the words “total net tax deducted”;\n(c) after paragraph (6) there shall be inserted—\n“(6A) The code shown on the certificate shall be treated as the appropriate code for the purposes of these Regulations, except that where the certificate relates to the year ended 5th April 1993 and the code shown on the certificate is no longer valid, the appropriate code shall be deemed to be the code which effects deduction of tax with no personal reliefs at one or more of the rates referred to in Regulation 6(4).”.",
  "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/14",
    "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."
}