{
  "url": "https://openlegislation.uk/income-tax-employments-no17-regulations-1988/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-employments-no17-regulations-1988/regulation-7.json",
  "legislation": "uksi/1988/637",
  "legislation_title": "The Income Tax (Employments) (No.17) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no17-regulations-1988",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the Principal Regulations",
  "text": "In regulation 53(1) of the Principal Regulations—\n(a) in the definition of “benefit”, for the words “or the Supplementary Benefit (Northern Ireland) Order 1977” there shall be substituted—\n“the Supplementary Benefit (Northern Ireland) Order 1977, the Social Security Act 1986, or the Social Security (Northern Ireland) Order 1986”; and\n(b) in the definition of “taxable benefit”, after the words “charged to tax under Schedule E by the said section 27” there shall be inserted—\n“or by section 29 of the Finance Act 1987”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1977/2156 (N.I. 27)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1986 c. 50."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1986/1888 (N.I. 18)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1987 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/637/regulation/7",
    "retrieved_at": "2026-10-29T16:08:30.052505+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."
}