{
  "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 13—\n(a) in paragraph (1) after the words “cumulative free emoluments” there shall be inserted the words “or, as the case may be, the cumulative additional pay,”;\n(b) in paragraph (2)—\n(i) after the words “said cumulative tax” there shall be inserted the words “together with any tax not deducted when the last preceding payment of emoluments was made”;\n(ii) after the words “payment in question” there shall be added the words “, save that the deduction shall not exceed the overriding limit.”;\n(c) in paragraphs (3) and (4) after the words “said cumulative tax” where they occur there shall be inserted the words “together with any tax not deducted when the last preceding payment of emoluments was made”;\n(d) in paragraph (5) after the words “on making the payment in question” there shall be added the words “, save that the deduction shall not exceed the overriding limit.”;\n(e) in paragraph (6)—\n(i) for sub-paragraph (c) there shall be substituted—\n“(c) the amount of tax, if any, deducted or repaid on making the payment.”;\n(ii) sub-paragraphs (d) to (h) shall be omitted;\n(f) after paragraph (6) there shall be inserted—\n“(6A) The employer shall either—\n(a) record on the deductions working sheet for that employee the following particulars regarding every payment of emoluments which he makes to the employee, namely—\n(i) the cumulative emoluments in relation to the date of payment;\n(ii) the cumulative free emoluments or, as the case may be, the cumulative additional pay, in relation to that date;\n(iii) the cumulative taxable emoluments in relation to that date;\n(iv) the corresponding cumulative tax;\n(v) where additional pay has been added to the payment, the tax due at that date;\n(vi) the overriding limit, if any, in relation to the payment;\n(vii) the amount of any tax not deducted at that date as a consequence of the overriding limit; and\n(viii) the amount of tax, if any, repayment of which is precluded by paragraph (3) of regulation 24; or\n(b) keep such records as enable the production of those particulars.”;\n(g) in paragraph (7) the words “or at a rate specified by him”, “or rate specified by the Inspector”, “or at a rate specified by the Inspector”, and “or that tax shall be deducted at a rate specified by the Inspector”, shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 13 was amended by S.I. 1976/381, 1978/326, 1981/44 and 1982/66."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3180/regulation/7",
    "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."
}