{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-106",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-106.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/106",
  "kind": "regulation",
  "number": "106",
  "heading": "Attribution of repayments",
  "text": "(1) A repayment for any year to which section 824(5) of the Taxes Act applies shall, for the purposes of that subsection, be attributed in accordance with paragraphs (2) to (4).\n(2) If there is no adjusted overpayment for the previous year, the whole of the repayment shall be attributed to the year for which the repayment is due.\n(3) Subject to paragraph (4), if there is an adjusted overpayment for the previous year and the repayment—\n(a) does not exceed that adjusted overpayment, the repayment shall be wholly attributed to the previous year;\n(b) exceeds that adjusted overpayment, the excess shall be attributed to the year for which the repayment is due, and the balance to the previous year.\n(4) If there is an adjusted overpayment for a year earlier than the previous year, paragraph (3) shall apply to so much of the repayment as is, under that paragraph, attributed to the previous year, as though that amount were a repayment due for the previous year, and so on successively until no further attribution is possible under this regulation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 824(5) was amended by section 158(2) of, and Part VIII of Schedule 17 to, the Finance Act 1989."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/106",
    "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."
}