{
  "url": "https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 51—\n(a) in paragraph (4), in sub-paragraph (a), for the words from “within the time limited” to “specified in the notice” there shall be substituted the words “within 14 days, a return in such form as the Board may prescribe showing the amount of tax which the employee is liable to pay to the Collector under paragraph (3) of this Regulation in respect of the income tax period in question”;\n(b) in paragraph (6), after the words “shall apply” there shall be inserted the words “with the necessary modifications”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 51 was amended by S.I. 1981/44, 1984/1858, 1990/79, 1991/1080 and 1992/3180."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/727/regulation/14",
    "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."
}