{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-90",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-90.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/90",
  "kind": "regulation",
  "number": "90",
  "heading": "Notification of taxable benefit adjustment",
  "text": "If after the issue of a certificate under regulation 88(1) or of a notice under regulation 89(2)(d) or under this regulation, further taxable benefit is paid or taxable benefit overpaid is refunded by the claimant, the Department shall—\n(a) give notice to the claimant of the revised figure of total benefit and the taxable benefit included in that revised figure in accordance with the relevant regulation; and\n(b) notify the inspector of the sums paid or refunded in such form as the Board may provide.",
  "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/90",
    "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."
}