{
  "url": "https://openlegislation.uk/finance-act-2004/section-68",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-68.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/68",
  "kind": "section",
  "number": "68",
  "heading": "Registration for payment under deduction: cancellation and appeals",
  "text": "The Board of Inland Revenue may make regulations providing for—\n(a) the cancellation, in such circumstances as may be prescribed by the regulations, of a person’s registration for payment under deduction;\n(b) appeals against a refusal to register a person for payment under deduction or the cancellation of such registration.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/68",
    "retrieved_at": "2026-10-28T17:08:09.921968+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}