{
  "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the 1975 Regulations – appeals",
  "text": "(1) In regulation 7–\n(a) in paragraph (5) the proviso shall be omitted; and\n(b) in paragraphs (7) and (8) the words “or the County Court” shall be omitted wherever they occur.\n(2) In regulation 8 in paragraph (1) the words “or the County Court” shall be omitted.\n(3) The provisions of paragraphs (1) and (2) shall not affect any appeal made under regulation 7 or 8 before the day on which these Regulations come into force.",
  "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/4",
    "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."
}