{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-76",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-76.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/76",
  "kind": "regulation",
  "number": "76",
  "heading": "Fund records",
  "text": "(1) A fund shall record, on a deductions working sheet, the particulars specified in paragraph (2) regarding every payment of holiday pay made to a recipient.\n(2) The particulars specified in this paragraph are—\n(a) the recipient’s name,\n(b) the tax year to which the deductions working sheet relates,\n(c) the date of the payment,\n(d) the amount of the payment, and\n(e) the amount of tax deducted on making the payment.",
  "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/76",
    "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."
}