{
  "url": "https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 13, in paragraph (2), for the words “the date of the last preceding payment of emoluments” there shall be substituted the words “the later of the date of the last preceding payment of emoluments or the date last treated as the occasion on which emoluments were paid”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 13 was amended by S.I. 1976/381, 1978/326, 1981/44, 1982/66 and 1992/3180."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/727/regulation/5",
    "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."
}