{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-102",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-102.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/102",
  "kind": "regulation",
  "number": "102",
  "heading": "Provisions for direct collection–general",
  "text": "(1) The inspector may proceed in accordance with any of the provisions and arrangements specified in paragraph (2) in any of the cases specified in paragraph (3).\n(2) The provisions and arrangements specified in this paragraph are—\n(a) the provisions of regulation 103,\n(b) the provisions of regulation 104, and\n(c) arrangements made for the collection of the tax in respect of the emoluments of any employees.\n(3) The cases specified in this paragraph are—\n(a) cases of casual employment, and\n(b) any other case in which the inspector is of opinion that deduction of tax by reference to the tax tables is impracticable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/1312",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/102",
    "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."
}