{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2010/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2010/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 70(3) (quarterly tax periods), in the definition of the “SP” element of the formula contained in regulation 70(2), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2496/regulation/3",
    "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."
}