{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 184B (application of other regulations)—\n(a) in the list in paragraph (1) for the entries relating to regulation 205 to 210 substitute the following—\n“\nregulation 205A\nmandatory use of electronic communication for delivering specified information\nregulation 205B\ngeneral provisions relating to this Chapter\nregulation 206\nemployers and specified employers\nregulation 207\nspecified information\nregulation 208\ne-filing notice and appeals\nregulation 209\nstandards of accuracy and completeness\nregulation 210\npenalty for failing to deliver relevant annual returns and specified information\nregulation 210B\npenalty: form P45 (Part 1 or Part 3), P46 or P46(Pen)\nregulation 210C\nappeals and interest\n”, and\n(b) in paragraph (2) in the first column of Table 7A for “Employer” substitute “Employer, specified employer”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 184B was inserted by S.I. 2008/2601."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2029/regulation/3",
    "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."
}