{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-18",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Emoluments not paid weekly or monthly",
  "text": "Where emoluments are paid at regular intervals other than regular intervals of a week or a month—\n(a) the employer shall record the actual date of every such payment, and\n(b) any payment of such emoluments shall be deemed for the purposes of these Regulations to be made on the date on which it would have been made if a payment had been made in the last day of the preceding year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/18",
    "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."
}