{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-58/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-58/paragraph-9.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/58/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Part 11 of ITEPA 2003 (pay as you earn) is amended as follows.\n(2) In section 682(1) (scope of Part), insert at the end “ and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income ”.\n(3) In section 685 (tax tables)—\n(a) in subsection (1), omit “for Her Majesty's Revenue and Customs”, and\n(b) in subsection (2)(b), for “or 2” substitute “ , 2 or 2A ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/58/paragraph/9",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}