{
  "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/regulation-3.json",
  "legislation": "uksi/1989/1905",
  "legislation_title": "The Income Tax (Reserve and Auxiliary Forces) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the 1975 Regulations – Merchant Navy Reserve",
  "text": "(1) In regulation 2(3) for the definition of “the Ministry” there shall be substituted–\n““The Ministry” means–\n(a) in relation to emoluments paid to members of the Merchant Navy Reserve, the Department of Transport, and\n(b) in all other cases, the Ministry of Defence.”.\n(2) In the Schedule there shall be added at the end–\n“22 Merchant Navy Reserve.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1905/regulation/3",
    "retrieved_at": "2026-10-29T15:36:03.295955+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."
}