{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-94",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-94.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/94",
  "kind": "regulation",
  "number": "94",
  "heading": "Interpretation of Chapter III",
  "text": "In this Chapter “the Department” means—\n(a) in Great Britain, the Department of Employment or, as the case may be, the Department of Social Security, or\n(b) in Northern Ireland, the Department of Health and Social Services for Northern Ireland\nby whom a payment of benefit is made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2002/1397",
      "affecting_title": "The Secretaries of State for Education and Skills and for Work and Pensions Order 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/94",
    "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."
}