{
  "legislation": {
    "id": "uksi/1973/334",
    "title": "The Income Tax (Employments) Regulations 1973",
    "short_title": "Income Tax (Employments) 1973",
    "citation": "S.I. 1973/334",
    "type": "uksi",
    "date": null,
    "revised": false,
    "unapplied_effects": 187,
    "url": "https://openlegislation.uk/income-tax-employments-regulations-1973",
    "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1973.json"
  },
  "direction": "made_to",
  "with": "uksi/1992/3180",
  "count": 42,
  "effects": [
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.55(6)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.14",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.2(1) (defn of cumulative taxable emoluments)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.3(d)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "rev in pt",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.8(3)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.6(b)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.2(1) (defn of addnl pay)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.3(a)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "replaced",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.55(3)(a)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.14",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.20(6)(a)(ii)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.10(c)(ii)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.30(4)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.12",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.2(1) (defn of overriding limit)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.3(e)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.18(1)(f)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.9(a)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.51(2)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.13",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.13(6)(c)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.7(e)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.2(1)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.3(b)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.2(1) (defn of tax not deducted)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.3(f)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.20(6)(b)(i)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.10(d)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.6(3)(4)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.4(b)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.20(6)(a)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.10(c)(i)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.2(1) (defn of taxable emoluments)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.3(g)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.63(1)(aa)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.18(b)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.17(3)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.8",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.13(6)(d)-(h)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.7(e)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.63(1A)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.18(e)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.20(1)(a)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.10(a)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "replaced",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.18(3)(b)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.9(b)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.18(5A)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.9(d)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.60(3)(b)(iv)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.17",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.20(5)(c)(ii)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.10(b)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.6(2)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.4(a)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.59(3)(f)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.16",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "rev in pt",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.13(7)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.7(g)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.7(b)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.5",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.51(3)(5)(6)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.13",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.24(1)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.11",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.13(6A)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.7(f)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.63(1)(a)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.18(a)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.63(1)(b)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.18(c)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.63(1)(c)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.18(d)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.8(1A)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.6(a)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "rev in pt",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.18(3)(c)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.9(c)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.57",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.15",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.2(1) (defn of cumulative addnl pay)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.3(c)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "added",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.55(6A)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.14(c)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1973/334",
        "title": "The Income Tax (Employments) Regulations 1973",
        "provisions": "reg.13(1)-(5)",
        "url": "https://openlegislation.uk/income-tax-employments-regulations-1973"
      },
      "affecting": {
        "id": "uksi/1992/3180",
        "title": "The Income Tax (Employments) (No. 23) Regulations 1992",
        "provisions": "reg.7(a)-(d)",
        "url": "https://openlegislation.uk/income-tax-employments-no-23-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}