{
  "url": "https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Information",
  "text": "(1) Where the registration of a profit–related pay scheme registered under Chapter III of Part V of the Taxes Act is cancelled by the Board, the scheme employer shall, within 60 days of being required by the Board to do so, make a return to the Board, in such form as the Board may prescribe, containing the particulars specified in paragraph (2) below.\n(2) The particulars specified in this paragraph are particulars of—\n(a) the aggregate amount of the shortfall in the deductions made in accordance with the principal Regulations (an amount equal to which is payable by the scheme employer to the Board pursuant to section 179(2) of the Taxes Act);\n(b) the amount of the shortfall attributable to each year where the shortfall relates to more than one year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/917/regulation/3",
    "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."
}