{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2010/introduction.json",
  "legislation": "uksi/2010/2496",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 13th October 2010\nLaid before the House of Commons 14th October 2010\nComing into force 14th November 2010\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684 of the Income Tax (Earnings and Pensions) Act 2003, and now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.1. Section 684 was amended by paragraphs 102 and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11) so that the power to make regulations became vested in the Commissioners for Her Majesty’s Revenue and Customs; it was also amended by section 145 of the Finance Act 2003 (c.14), section 94 of the Finance Act 2006 (c.25), by paragraphs 2, 3, 4, 5, 6 and 7 of Schedule 58 to the Finance Act 2009 (c.10) and article 3 of S.I. 2009/56."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2496/introduction",
    "retrieved_at": "2026-10-29T02:28:30.768319+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."
}