{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 86 (information employer must provide for each employee)—\n(a) in paragraph (1)—\n(i) in sub-paragraph (c) for the words “section” to “as earnings)” substitute “section 87(1) (benefit of non-cash voucher treated as earnings) or 87A(1) (benefit of non-cash voucher treated as earnings: optional remuneration arrangements) of ITEPA”,\n(ii) in sub-paragraph (d) for the words “section” to “as earnings)” substitute “section 94(1) (benefit of credit-token treated as earnings) or 94A(1) (benefit of credit-token treated as earnings: optional remuneration arrangements) of ITEPA”, and\n(iii) in sub-paragraph (f) for the words “section” to “as earnings)” substitute “section 102 (benefit of living accommodation treated as earnings) or 103A (accommodation provided pursuant to optional remuneration arrangements: relevant amount) of ITEPA;”,\n(b) in paragraph (3)—\n(i) substitute the words “577(1) of ICTA” with “356(1) of ITEPA”, and\n(ii) after “inclusion” omit the words “as mentioned in section 577(1)(a) of that Act”.",
  "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/14",
    "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."
}