{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-32",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Initial procedure when payments made to employee for whom appropriate code not known",
  "text": "Whenever in accordance with regulation 29, 30, or 31, the employer uses the code specified by the Board or the code which effects deduction of tax at the basic rate, a code authorisation shall, for the purposes of regulations 6, 8, 13(1), 23(1) and 27(1), be deemed to have been issued to the employer by the inspector specifying whichever of those codes applies as the appropriate code.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am. (1999-00 and subsequent years of assessment)",
      "affecting": "uksi/1999/2155",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999"
    },
    {
      "type": "amended",
      "affecting": "uksi/1993/2276",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1993"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/32",
    "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."
}