{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-50/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-50/paragraph-4.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/50/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In the Table at the end of paragraph 1, in item 4 (annual return of payments for purposes of PAYE regulations etc), for the words in the third column substitute—\n“\nReturn under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)—\n(a)regulation 67B (real time returns)\n(b)regulation 67D (exceptions to regulation 67B)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/4",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}