{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993.json",
  "id": "uksi/1993/744",
  "title": "The Income Tax (Employments) Regulations 1993",
  "short_title": "Income Tax (Employments) 1993",
  "long_title": "These Regulations consolidate the Regulations relating to income tax subject to Pay As You Earn.",
  "citation": "S.I. 1993/744",
  "type": "uksi",
  "year": "1993",
  "number": "744",
  "version": "current",
  "date": "1993-03-16",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 216,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "INTRODUCTORY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "GENERAL PROVISIONS RELATING TO EMPLOYERS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Multiple employers",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/4",
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      "heading": "Intermediate employers",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-4",
      "extent": null,
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      "parent": "part/II"
    },
    {
      "path": "regulation/5",
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      "heading": "Troncs",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-5",
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    },
    {
      "path": "part/III",
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      "heading": "CODING",
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    },
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      "path": "regulation/6",
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      "heading": "Deduction and repayment of tax under appropriate code",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-6",
      "extent": null,
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    },
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      "path": "regulation/7",
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      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-7",
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    },
    {
      "path": "regulation/8",
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      "heading": "Code applicable where code authorisation is not issued or received",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-8",
      "extent": null,
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    },
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      "path": "regulation/9",
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      "heading": "Coding at the higher rate or where no tax is deductible",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-9",
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      "path": "regulation/11",
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      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-11",
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    {
      "path": "regulation/12",
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      "heading": "Amendments of coding",
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    {
      "path": "regulation/13",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "part/IV",
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      "heading": "DEDUCTION AND REPAYMENT OF TAX",
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    },
    {
      "path": "part/IV/crossheading/deduction-oftaxgeneral",
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    },
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      "heading": "Calculation and making of deduction or repayment",
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      "path": "regulation/15",
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      "heading": "First payment in the year",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-15",
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    {
      "path": "regulation/16",
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      "heading": "Deductions in accordance with regulation 9",
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      "extent": null,
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    },
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      "path": "regulation/17",
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      "heading": "Deduction in special cases",
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      "extent": null,
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    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Emoluments not paid weekly or monthly",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/deduction-oftaxgeneral"
    },
    {
      "path": "regulation/19",
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      "number": "19",
      "heading": "Subsidiary emoluments of employee paid monthly or at greater intervals",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-19",
      "extent": null,
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    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Employee on fixed pay",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-20",
      "extent": null,
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    },
    {
      "path": "regulation/21",
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      "heading": "Aggregation of emoluments in non-cumulative cases",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-21",
      "extent": null,
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    },
    {
      "path": "regulation/22",
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      "number": "22",
      "heading": "Tax-free emoluments",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-22",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/23",
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      "number": "23",
      "heading": "Cessation of employment",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-23",
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      "parent": "part/IV/crossheading/deduction-oftaxgeneral"
    },
    {
      "path": "regulation/24",
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      "number": "24",
      "heading": "Emoluments paid after employment ceased",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-24",
      "extent": null,
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      "parent": "part/IV/crossheading/deduction-oftaxgeneral"
    },
    {
      "path": "regulation/25",
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      "number": "25",
      "heading": "Commencement of subsequent employment",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-25",
      "extent": null,
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    },
    {
      "path": "regulation/26",
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      "heading": "Pension emoluments",
      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-26",
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    {
      "path": "regulation/27",
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      "heading": "Death of employee",
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      "parent": "part/IV/crossheading/deduction-oftaxgeneral"
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    {
      "path": "part/IV/crossheading/deduction-of-tax-where-appropriate-code-not-known",
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      "url": null,
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    },
    {
      "path": "regulation/28",
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      "heading": "Employee for whom appropriate code not known",
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      "path": "regulation/29",
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      "heading": "Employee taking up employment after full-time education",
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      "path": "regulation/32",
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    {
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    },
    {
      "path": "regulation/36",
      "kind": "regulation",
      "number": "36",
      "heading": "Trade Disputes",
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      "parent": "part/IV/crossheading/repayment-of-tax"
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    {
      "path": "part/V",
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      "number": "V",
      "heading": "PAYMENT AND RECOVERY OF TAX, ETC.",
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    {
      "path": "part/V/crossheading/payment",
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    },
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      "path": "regulation/40",
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      "path": "regulation/41",
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    },
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      "heading": "Return of other additional emoluments",
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    },
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      "path": "regulation/50",
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      "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-50",
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    },
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      "path": "regulation/51",
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      "heading": "Interest on tax overdue–general",
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    },
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      "path": "regulation/52",
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      "heading": "Interest on tax overdue–further provisions",
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      "path": "part/V/crossheading/interest-on-tax-overpaid",
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    },
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      "path": "regulation/53",
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    },
    {
      "path": "part/V/crossheading/recovery",
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    },
    {
      "path": "regulation/54",
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      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.34(2)(c)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.7(b)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.34(1)(a)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.7(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.30(4)(a)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.27(1)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "added",
      "affected_provisions": "reg.26(3)(c)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.5(c)(iii)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.26(3) am. and",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.5(c)(i)(n)"
    },
    {
      "type": "replaced (by paras.(e)-(g))",
      "affected_provisions": "reg.26(2)(e)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.5(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.26(1)(b)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.5(a)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.25(6)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.4(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.25(5)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.4(b)"
    },
    {
      "type": "rep.in pt.",
      "affected_provisions": "reg.25(1)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.4(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.23(3)(4)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.23(2)(g)(h)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.91(l)(a)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.12(a)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.91(3)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.12(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.92(1)(a)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.13"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.98E(1)(a)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.14"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.89(2)(c)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.11(b)"
    },
    {
      "type": "replaced",
      "affected_provisions": "reg.89(2)(b)(vi)(vii)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.11 a)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.88(5)(c)",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "added",
      "affected_provisions": "reg.53(5)",
      "affecting": "uksi/1996/980",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 2) Regulations 1996",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "added",
      "affected_provisions": "reg.52(4)",
      "affecting": "uksi/1996/980",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 2) Regulations 1996",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "added",
      "affected_provisions": "reg.48(7A)",
      "affecting": "uksi/1996/980",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 2) Regulations 1996",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "added",
      "affected_provisions": "reg.42(7A)",
      "affecting": "uksi/1996/980",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 2) Regulations 1996",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "replaced (by reg.59(2)(3))",
      "affected_provisions": "reg.59(2)",
      "affecting": "uksi/1997/214",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1997",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.59(1)",
      "affecting": "uksi/1997/214",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1997",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "added",
      "affected_provisions": "reg.80ZA",
      "affecting": "uksi/1998/1891",
      "affecting_title": "The Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.8 (adding SI 1994/1212, reg.12A)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.25(2)(b)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.91(5)(b)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.22(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.84(9)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.21(5)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.84(8)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.21(4)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.84(3)(5)(6)(7)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.21(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.84(1)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.21(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.80A(5)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.20(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.55A(2)(aa)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.19(2)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.46AB",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.17(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.46AA(6)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.16(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.46AA(1)(3)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.16(2)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.46A(1A)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.46A(1)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.46(7A) added and",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.15(5)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.46(7)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.15(4)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.46(1A)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.15(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.46(1)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.15(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.43(6)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.14(5)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.43(2)(b)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.14(4)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.43(1A)(1B)(1C)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.14(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.43(1)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.14(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.37(2)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.13(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.34",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.12(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.30(4)(a)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.11(2)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.28(6)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.10(6)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.28(5)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.10(5)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.28(4)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.10(4)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.28(3)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.10(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.28(1)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.10(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.27(2)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.9(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.27(1)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.9(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.26(3)(b)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.8(3)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.26(3)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.8(3)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.26(1)(b)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.8(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.25",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(1)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.6(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.23(3)(4)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.5(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.23(1)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.5(2)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(4)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.4(2)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(4)(5)(6)",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.98E",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.23(2)"
    },
    {
      "type": "am. (1999-00 and subsequent years of assessment)",
      "affected_provisions": "reg.32",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg. 11"
    },
    {
      "type": "am. (1999-00 and subsequent years of assessment)",
      "affected_provisions": "reg.80F",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "am. (1999-00 and subsequent years of assessment)",
      "affected_provisions": "reg.84",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.13"
    },
    {
      "type": "am. (1999-00 and subsequent years of assessment)",
      "affected_provisions": "reg.98C",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.14"
    },
    {
      "type": "added (1999-00 and subsequent years of assessment)",
      "affected_provisions": "reg.2 defn(s).",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.7",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.10",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.13",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "am. (year 2001-2 and subsequent years of assessment)",
      "affected_provisions": "reg.12",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.21"
    },
    {
      "type": "rev.in pt. (year of assessment 2000-1)",
      "affected_provisions": "reg 98C",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.18"
    },
    {
      "type": "am. (1999-00 and subsequent years of assessment)",
      "affected_provisions": "reg.29",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "am. (1999*00 and subsequent years of assessment)",
      "affected_provisions": "reg.30",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.49",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "am. (year of assessment 2000-1)",
      "affected_provisions": "reg.10",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.15"
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 28",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "am. (year 2001-2 and subsequent years of assessment)",
      "affected_provisions": "reg.10",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.20"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.12",
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      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
      "affecting_provisions": "reg.4"
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      "affecting_provisions": "reg.24"
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      "affecting_provisions": "reg.22"
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    },
    {
      "type": "excl.",
      "affected_provisions": "reg.20",
      "affecting": "uksi/1999/3219",
      "affecting_title": "The Tax Credits (Payment by Employers) Regulations 1999",
      "affecting_provisions": "reg.3"
    },
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      "type": "added",
      "affected_provisions": "reg.46ZA",
      "affecting": "uksi/1999/70",
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      "affecting_provisions": "reg.3"
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      "affecting_title": "The Income Tax (Employments) (Amendment No. 2) Regulations 1999",
      "affecting_provisions": "reg.2"
    },
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      "type": "amended",
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      "affecting_provisions": "reg.2"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg 41 defn(s).",
      "affecting": "uksi/2000/2742",
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      "affecting_provisions": "reg.3"
    },
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      "type": "am & rev in pt",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
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    },
    {
      "type": "am",
      "affected_provisions": "reg 27",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 13"
    },
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      "type": "am & rev in pt",
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    },
    {
      "type": "am",
      "affected_provisions": "reg 43",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 15"
    },
    {
      "type": "added",
      "affected_provisions": "reg 2 defn(s)",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 8(1), (2)"
    },
    {
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      "affected_provisions": "reg 2",
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      "affecting_provisions": "regs 7, 8(1), (3)–(6)"
    },
    {
      "type": "rev in pt & am",
      "affected_provisions": "reg 6",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 9"
    },
    {
      "type": "am",
      "affected_provisions": "reg 23",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 10"
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      "affecting_provisions": "regs 7, 11"
    },
    {
      "type": "am",
      "affected_provisions": "reg 26",
      "affecting": "uksi/2001/1081",
      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 12"
    },
    {
      "type": "am",
      "affected_provisions": "reg 55",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 21"
    },
    {
      "type": "added",
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      "affecting": "uksi/2001/1081",
      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 20"
    },
    {
      "type": "am",
      "affected_provisions": "reg 46AA",
      "affecting": "uksi/2001/1081",
      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 18"
    },
    {
      "type": "am",
      "affected_provisions": "reg 46",
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    },
    {
      "type": "subst",
      "affected_provisions": "reg 44",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
      "affecting_provisions": "regs 7, 16"
    },
    {
      "type": "appl in pt (mods)",
      "affected_provisions": "reg 55",
      "affecting": "uksi/2001/1817",
      "affecting_title": "The Social Security Contributions (Share Options) Regulations 2001",
      "affecting_provisions": "reg 11"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 94(a)",
      "affecting": "uksi/2002/1397",
      "affecting_title": "The Secretaries of State for Education and Skills and for Work and Pensions Order 2002",
      "affecting_provisions": "Sch. para. 25(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 36(7)",
      "affecting": "uksi/2002/1397",
      "affecting_title": "The Secretaries of State for Education and Skills and for Work and Pensions Order 2002",
      "affecting_provisions": "Sch. para. 25(2)"
    },
    {
      "type": "excl (1.3.2003)",
      "affected_provisions": "reg 20",
      "affecting": "uksi/2002/2172",
      "affecting_title": "The Working Tax Credit (Payment by Employers) Regulations 2002",
      "affecting_provisions": "reg 3(2)"
    },
    {
      "type": "referred to (1.3.2003)",
      "affected_provisions": null,
      "affecting": "uksi/2002/2172",
      "affecting_title": "The Working Tax Credit (Payment by Employers) Regulations 2002",
      "affecting_provisions": "regs 6, 7"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 2",
      "affecting": "uksi/2002/680",
      "affecting_title": "The Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002",
      "affecting_provisions": "regs 3, 4(b)"
    }
  ],
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    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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        "section/204",
        "section/824"
      ]
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    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/98A"
      ]
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  "changes_made_to": 216,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/changes.json",
  "changes_made_by": 31,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744",
    "retrieved_at": "2026-10-29T14:00:51.303653+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."
}