{
  "url": "https://openlegislation.uk/income-tax-employments-no-25-regulations-1993/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-25-regulations-1993/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 20—\n(a) in paragraph (1)(a) for the words “or (3)” there shall be substituted the words “, (3) or (5)”;\n(b) in paragraph (6)(b)(i) for “three” there shall be substituted “seven”;\n(c) in paragraph (6)(b)(ii) for “third” there shall be substituted “seventh”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 20 was substituted by S.I. 1981/44 and amended by S.I. 1982/66 and 1992/3180."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/726/regulation/6",
    "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."
}