{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-10.json",
  "legislation": "uksi/1993/744",
  "legislation_title": "The Income Tax (Employments) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-regulations-1993",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Notice of coding",
  "text": "(1) Subject to paragraph (2), the inspector, after he has determined the appropriate code for any year, shall give notice of his determination to the employee if the code so determined is different from the code for the preceding year.\n(2) Notice under paragraph (1) need not be given where the change in the code is due to an alteration or alterations in the rates of any of the personal reliefs allowable under sections 257 to 257F or 259 of the Taxes Act or in the tax tables, but the other matters referred to in regulation 7 are not different from those for the preceding year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 257 to 257F were substituted for section 257 by section 33 of the Finance Act 1988, and the sectionsas substituted were amended by sections 33 and 57(4) of the Finance Act 1989, section 17(2) of, and Part IV ofSchedule 19 to, the Finance Act 1990, section 33(4) of the Finance Act 1991 (c. 31) and paragraphs 2 to 4 ofSchedule 5 to the Finance (No. 2) Act 1992 (c. 48); section 259 was amended by section 30 of, and paragraph 5of Schedule 3 to, the Finance Act 1988 and by paragraph 5 of Schedule 5 to the Finance (No. 2) Act 1992."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999"
    },
    {
      "type": "am. (year of assessment 2000-1)",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999"
    },
    {
      "type": "am. (year 2001-2 and subsequent years of assessment)",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/10",
    "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."
}