{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-82",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-82.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/82",
  "kind": "regulation",
  "number": "82",
  "heading": "Application of other parts of these Regulations",
  "text": "(1) Parts III to VI of these Regulations shall apply to payments of taxable benefit only to the extent and with the modifications set out in this Part of these Regulations.\n(2) To the extent that Parts III to VI of these Regulations are applied to this Part of these Regulations and unless the context otherwise requires—\n“emoluments” shall be interpreted as “taxable benefit”;\n“employee” shall be interpreted as “claimant”;\n“employer” shall be interpreted as “the Department”;\nand related expressions shall be construed accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1993/2276",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1993"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/853",
      "affecting_title": "The Income Tax (Employments) (Incapacity Benefit) Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/82",
    "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."
}