{
  "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the principal Regulations",
  "text": "For paragraph (3) of regulation 17 there shall be substituted—\n“(3) On making any such payment as aforesaid the employer shall—\n(a) record on the deductions working sheet for that employee the date of the payment, the amount of the emoluments and the amount of tax, if any, deducted on making the payment, and\n(b) either record on the deductions working sheet or keep such records as enable the production of the following particulars, namely—\n(i) the free emoluments or, as the case may be, the additional pay for the appropriate code;\n(ii) the taxable emoluments; and\n(iii) where additional pay has been added, the tax due and the overriding limit.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 17 was amended by S.I. 1981/44."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3180/regulation/8",
    "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."
}