{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-11.json",
  "legislation": "uksi/2017/1263",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 61K (modification of the general rule: making good)—\n(a) in paragraph (2) after “cash equivalent” insert “, relevant amount or amount foregone in respect”, and\n(b) in paragraph (3) after “cash equivalent” insert “, relevant amount or amount foregone in respect”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1263/regulation/11",
    "retrieved_at": "2026-10-28T23:04:39.874432+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."
}