{
  "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003",
  "json_url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003.json",
  "id": "uksi/2003/2495",
  "title": "The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003",
  "short_title": "Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) 2003",
  "long_title": "These Regulations provide for the payment of incentive in respect of the years of assessment 2004-05 to 2008-09 to employers, who are not required to file their end of year return electronically by virtue of the provisions of regulation 46ZC of the Income Tax (Employments) Regulations 1993 (S.I. 1993/744, referred to below as “the Employments Regulations”: regulation 46ZC is inserted by regulation 8 of S.I. 2003/2494) but do so voluntarily. The amounts of the incentive are shown in the Table in regulation 4(2).",
  "citation": "S.I. 2003/2495",
  "type": "uksi",
  "year": "2003",
  "number": "2495",
  "version": "current",
  "date": "2003-09-29",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 11,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Construction of references to numbers of employees",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Scope",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Incentive payment — return under regulation 43 of the PAYE Regulations",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Notice of non-entitlement to incentive payment",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-04",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/pdf/uksi_20032495_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2003/2495/pdfs/uksi_20032495_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affected_provisions": "reg 4A",
      "affecting": "uksi/2005/826",
      "affecting_title": "The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 7"
    },
    {
      "type": "am",
      "affected_provisions": "regs 1–4",
      "affecting": "uksi/2005/826",
      "affecting_title": "The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 1(2), 2, 3(1), (3), 4–6"
    },
    {
      "type": "added",
      "affected_provisions": "reg 1 defn(s)",
      "affecting": "uksi/2005/826",
      "affecting_title": "The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 3(1), (2)(a), (b)"
    },
    {
      "type": "subst",
      "affected_provisions": "reg 1 defn(s)",
      "affecting": "uksi/2005/826",
      "affecting_title": "The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 3(1), (2)(c)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 6",
      "affecting": "uksi/2005/826",
      "affecting_title": "The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 1(2), 2, 8"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 1(3)(a)",
      "affecting": "uksi/2006/777",
      "affecting_title": "The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006",
      "affecting_provisions": "reg. 6(2)(a)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(3)(a)",
      "affecting": "uksi/2006/777",
      "affecting_title": "The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006",
      "affecting_provisions": "reg. 6(2)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 4(2B)(a)(iv)",
      "affecting": "uksi/2009/1890",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
      "affecting_provisions": "art. 3(8)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 4(2B)(a)(iv)",
      "affecting": "uksi/2009/1890",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
      "affecting_provisions": "art. 3(8)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 4(2B)(a)(iii)",
      "affecting": "uksi/2009/1890",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
      "affecting_provisions": "art. 3(7)"
    },
    {
      "type": "substituted for reg. 6(4)-(7)",
      "affected_provisions": "reg. 6(4)",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 91(2)"
    }
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      "title": "Finance Act 2000",
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  "changes_made_to": 11,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-incentive-payments-for-voluntary-electronic-communication-of-paye-returns-regulations-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2495",
    "retrieved_at": "2026-10-29T05:57:52.557358+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."
}