{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-13",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-13.json",
  "legislation": "uksi/2009/2029",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 210—\n(a) before paragraph (1) insert—\n“(A1) An employer who fails to deliver a relevant annual return or any part of it in accordance with regulation 205 is liable to a penalty.”,\n(b) in paragraph (1) for “205” substitute “205A”,\n(c) for paragraph (2) substitute —\n“(2) Where paragraph (A1) applies the penalty must be determined in accordance with regulation 210A.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2029/regulation/13",
    "retrieved_at": "2026-10-29T03:07:52.085870+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."
}