{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-105",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-105.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/105",
  "kind": "regulation",
  "number": "105",
  "heading": "Recovery of tax from employee",
  "text": "(1) Any tax which is payable to the collector by any employee may be recovered in the manner provided by the Income Tax Acts.\n(2) Any tax which is payable to the collector under—\n(a) regulation 101(2), or\n(b) any further assessment made under regulation 103(9),\nshall be payable within 14 days of the date on which the collector first makes application for its payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1996/1312",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1996"
    },
    {
      "type": "applied",
      "affecting": "uksi/1994/1212",
      "affecting_title": "The Income Tax (Employments) (Notional Payments) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/105",
    "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."
}