{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2013/introduction.json",
  "legislation": "uksi/2013/2300",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 11th September 2013\nLaid before the House of Commons 12th September 2013\nComing into force 6th October 2013\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 has been amended by section 145 of the Finance Act 2003 (c. 14); paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11); section 94(3) of the Finance Act 2006 (c. 25); paragraphs 2 to 7 of Schedule 58 to the Finance Act 2009 (c. 10); section 225 of the Finance Act 2012 (c. 14) and S.I. 2009/56 and 2011/1583."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 amended section 684 of the Income Tax (Earnings and Pensions) Act 2003 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2300/introduction",
    "retrieved_at": "2026-10-29T00:41:39.702010+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."
}