{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-65",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-65.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/65",
  "kind": "regulation",
  "number": "65",
  "heading": "Certificate of tax deducted",
  "text": "(1) The Ministry may, and when required to do so shall, give the reservist a certificate in a form authorised by the Board showing the particulars specified in paragraph (2) in respect of any payment of reserve pay made during the year from which tax is deducted.\n(2) The particulars specified in this paragraph are—\n(a) the date of the payment,\n(b) the amount of the payment, and\n(c) the amount of tax deducted on making the payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "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/65",
    "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."
}