{
  "url": "https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-11.json",
  "legislation": "uksi/1993/727",
  "legislation_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-26-regulations-1993",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 32, after paragraph (1B) there shall be inserted—\n“(1C) Where records are maintained by computer, the person required to make them available for inspection shall provide the authorised officer with all facilities necessary for obtaining information from them.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 32 was amended by S.I. 1981/44, 1988/637 and 1991/1080."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/727/regulation/11",
    "retrieved_at": "2026-10-29T14:00:54.158639+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."
}