{
  "url": "https://openlegislation.uk/income-tax-employments-no-25-regulations-1993/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-25-regulations-1993/regulation-1.json",
  "legislation": "uksi/1993/726",
  "legislation_title": "The Income Tax (Employments) (No. 25) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-25-regulations-1993",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Income Tax (Employments) (No. 25) Regulations 1993, shall come into force on 6th April 1993 and, except for regulations 3 and 4, shall have effect on and after that date.\n(2) Regulations 3 and 4 shall have effect with respect to codes for the year 1994–95 and subsequent years of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/726/regulation/1",
    "retrieved_at": "2026-10-29T14:00:54.924694+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."
}