{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1973",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1973.json",
  "id": "uksi/1973/334",
  "title": "The Income Tax (Employments) Regulations 1973",
  "short_title": "Income Tax (Employments) 1973",
  "long_title": null,
  "citation": "S.I. 1973/334",
  "type": "uksi",
  "year": "1973",
  "number": "334",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 187,
  "provisions": [],
  "has_text": false,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1973-03-13",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1973/pdf/uksi_19730334_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1973/334/pdfs/uksi_19730334_en.pdf"
    }
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    {
      "type": "amended",
      "affected_provisions": "reg. 55",
      "affecting": "uksi/1988/637",
      "affecting_title": "The Income Tax (Employments) (No.17) Regulations 1988",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 49",
      "affecting": "uksi/1988/640",
      "affecting_title": "The Profit-Related Pay (Shortfall Recovery) Regulations 1988",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 29A",
      "affecting": "uksi/1989/1289",
      "affecting_title": "The Income Tax (Employments) (No. 18) Regulations 1989",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 51",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 48",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 31",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 2A",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 10",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 11",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 12",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 26",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "replaced",
      "affected_provisions": "reg. 27",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 27A",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 30",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 29A",
      "affecting": "uksi/1990/79",
      "affecting_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 26",
      "affecting": "uksi/1991/1080",
      "affecting_title": "The Income Tax (Employments) (No. 21) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 34(2)(b)(i)(ii )",
      "affecting": "uksi/1991/1080",
      "affecting_title": "The Income Tax (Employments) (No. 21) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg.s 27, 27A, 28, 29, 29A, 32",
      "affecting": "uksi/1991/1080",
      "affecting_title": "The Income Tax (Employments) (No. 21) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
      "affected_provisions": "reg.s 26A, 26B",
      "affecting": "uksi/1991/1080",
      "affecting_title": "The Income Tax (Employments) (No. 21) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 2(1) (defns of income tax periods, income tax quarter and year)",
      "affecting": "uksi/1991/1080",
      "affecting_title": "The Income Tax (Employments) (No. 21) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 51(3)(4)(7)",
      "affecting": "uksi/1991/1080",
      "affecting_title": "The Income Tax (Employments) (No. 21) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 55(4)",
      "affecting": "uksi/1991/435",
      "affecting_title": "The Income Tax (Employments) (No. 20) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 18(3)(i)",
      "affecting": "uksi/1991/435",
      "affecting_title": "The Income Tax (Employments) (No. 20) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1) (defn of income tax period)",
      "affecting": "uksi/1992/1059",
      "affecting_title": "The Income Tax (Employments) (No. 22) Regulations 1992",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
      "affected_provisions": "regs.24(5), 26A(3)",
      "affecting": "uksi/1992/1059",
      "affecting_title": "The Income Tax (Employments) (No. 22) Regulations 1992",
      "affecting_provisions": "regs.4, 5"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1) (defn of addnl pay)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.55(6A)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.14(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.55(6)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.14"
    },
    {
      "type": "replaced",
      "affected_provisions": "reg.55(3)(a)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.14"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.51(3)(5)(6)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.13"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.51(2)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.13"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.30(4)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(1)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.11"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.20(6)(b)(i)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.10(d)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.20(6)(a)(ii)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.10(c)(ii)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.20(6)(a)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.10(c)(i)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.20(5)(c)(ii)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.10(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.20(1)(a)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.10(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.18(5A)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.9(d)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg.18(3)(c)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.9(c)"
    },
    {
      "type": "replaced",
      "affected_provisions": "reg.18(3)(b)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.9(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.18(1)(f)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.9(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.17(3)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg.13(7)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.7(g)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.13(6A)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.7(f)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.13(6)(d)-(h)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.7(e)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.13(6)(c)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.7(e)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.13(1)-(5)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.7(a)-(d)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg.8(3)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.6(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.8(1A)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.6(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.7(b)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(3)(4)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.4(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(2)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.4(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1) (defn of taxable emoluments)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.3(g)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1) (defn of tax not deducted)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.3(f)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1) (defn of overriding limit)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.3(e)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1) (defn of cumulative taxable emoluments)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.3(d)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1) (defn of cumulative addnl pay)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.3(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.63(1A)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.18(e)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.63(1)(c)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.18(d)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.63(1)(b)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.18(c)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.63(1)(aa)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.18(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.63(1)(a)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.18(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.60(3)(b)(iv)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.17"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.59(3)(f)",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.16"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.57",
      "affecting": "uksi/1992/3180",
      "affecting_title": "The Income Tax (Employments) (No. 23) Regulations 1992",
      "affecting_provisions": "reg.15"
    },
    {
      "type": "added",
      "affected_provisions": "reg.29A(1)(ba)",
      "affecting": "uksi/1993/725",
      "affecting_title": "The Income Tax (Employments) (No. 24) Regulations 1993",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "added",
      "affected_provisions": "reg.26B(3A)",
      "affecting": "uksi/1993/725",
      "affecting_title": "The Income Tax (Employments) (No. 24) Regulations 1993",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.26B(7)(8)",
      "affecting": "uksi/1993/725",
      "affecting_title": "The Income Tax (Employments) (No. 24) Regulations 1993",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "added",
      "affected_provisions": "regs.26C, 26D",
      "affecting": "uksi/1993/725",
      "affecting_title": "The Income Tax (Employments) (No. 24) Regulations 1993",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg.29(4)",
      "affecting": "uksi/1993/725",
      "affecting_title": "The Income Tax (Employments) (No. 24) Regulations 1993",
      "affecting_provisions": "reg.5(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.29(4A)",
      "affecting": "uksi/1993/725",
      "affecting_title": "The Income Tax (Employments) (No. 24) Regulations 1993",
      "affecting_provisions": "reg.5(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.29(6)(7)",
      "affecting": "uksi/1993/725",
      "affecting_title": "The Income Tax (Employments) (No. 24) Regulations 1993",
      "affecting_provisions": "reg.5(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(2)",
      "affecting": "uksi/1993/726",
      "affecting_title": "The Income Tax (Employments) (No. 25) Regulations 1993",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.12(2)(3)",
      "affecting": "uksi/1993/726",
      "affecting_title": "The Income Tax (Employments) (No. 25) Regulations 1993",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.18(3)(a)(4)(a)",
      "affecting": "uksi/1993/726",
      "affecting_title": "The Income Tax (Employments) (No. 25) Regulations 1993",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.20(1)(a)",
      "affecting": "uksi/1993/726",
      "affecting_title": "The Income Tax (Employments) (No. 25) Regulations 1993",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.20(6)(b)(i)(ii)",
      "affecting": "uksi/1993/726",
      "affecting_title": "The Income Tax (Employments) (No. 25) Regulations 1993",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.55(6)",
      "affecting": "uksi/1993/726",
      "affecting_title": "The Income Tax (Employments) (No. 25) Regulations 1993",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(5)",
      "affecting": "uksi/1993/726",
      "affecting_title": "The Income Tax (Employments) (No. 25) Regulations 1993",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.21(2)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.20(1)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.7(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.18(7)(a)(ia)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.6(b)"
    },
    {
      "type": "replaced (by sub­ paras (b)(ba))",
      "affected_provisions": "reg.18(1)(b)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.6(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "regs.12A, 13(2)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "regs.4, 5"
    },
    {
      "type": "replaced (by paras (4)(4A)(4B))",
      "affected_provisions": "reg.10(4)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.3"
    },
    {
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      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "revoked",
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      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.10"
    },
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      "affected_provisions": "reg.49(1)(2)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.13"
    },
    {
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      "affected_provisions": "reg.32(1C)",
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      "affecting_provisions": "reg.11"
    },
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      "type": "amended",
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      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.16"
    },
    {
      "type": "revoked",
      "affected_provisions": "regs.44-47",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.55(5)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.15"
    },
    {
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      "affected_provisions": "reg.51(4)(a)(6)",
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      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.14"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.20(2)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.7(b)"
    },
    {
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      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.7(c)"
    },
    {
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      "affected_provisions": "reg.20(7)(a)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.7(d)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.20(8)(b)",
      "affecting": "uksi/1993/727",
      "affecting_title": "The Income Tax (Employments) (No. 26) Regulations 1993",
      "affecting_provisions": "reg.7(e)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1993/744",
      "affecting_title": "The Income Tax (Employments) Regulations 1993",
      "affecting_provisions": "Sch."
    }
  ],
  "made_under": [],
  "changes_made_to": 187,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-employments-regulations-1973/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-employments-regulations-1973/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-employments-regulations-1973/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1973/334",
    "retrieved_at": "2026-10-29T22:15:12.818152+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."
}