{
  "url": "https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995/regulation-2",
  "json_url": "https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995/regulation-2.json",
  "legislation": "uksi/1995/917",
  "legislation_title": "The Profit–Related Pay (Shortfall Recovery) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Board” means the Commissioners of Inland Revenue;\n“collector” means a collector of taxes;\n“the Management Act” means the Taxes Management Act 1970;\n“the principal Regulations” means the Income Tax (Employments) Regulations 1993;\n“the Taxes Act” means the Income and Corporation Taxes Act 1988;\n“year” means year of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1993/744, amended by S.I. 1993/2276, 1994/775 and 1212, and 1995/216 and 447."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/917/regulation/2",
    "retrieved_at": "2026-10-29T13:12:01.138153+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."
}