{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 61A (interpretation)—\n(a) before the definition of “authorised employer” insert—\n““amount foregone” has the meaning given in section 69B of ITEPA;”,\n(b) after the definition of “making good payment” insert—\n““optional remuneration arrangements” has the meaning given in section 69A of ITEPA;”\n“relevant amount” means the amount calculated in accordance with section 87A, 94A, 120A, 154A or 203A of ITEPA, as the case may be;”, and\n(c) in the definition of “specified benefit”—\n(i) after paragraph (a) insert—\n“(aa) section 87A (benefit of non-cash voucher treated as earnings: optional remuneration arrangements),”,\n(ii) after paragraph (b) insert—\n“(ba) section 94A (benefit of credit-token treated as earnings: optional remuneration arrangements),”,\n(iii) after paragraph (c) insert—\n“(ca) section 120A (benefit of car treated as earnings: optional remuneration arrangements),”,\n(iv) after paragraph (d) insert—\n“(da) section 149A (benefit of car fuel treated as earnings: optional remuneration arrangements),”,\n(v) after paragraph (e) insert—\n“(ea) section 154A (benefit of a van treated as earnings: optional remuneration arrangements),”,\n(vi) after paragraph (f) insert—\n“(fa) section 160A (benefit of van fuel treated as earnings: optional remuneration arrangements),”,\n(vii) after paragraph (g) insert—\n“(ga) section 203A (employment-related benefit provided under optional remuneration arrangements);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulations 61A to 61M were inserted by the Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015, S.I. 2015/1927."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 69B was inserted into ITEPA by paragraph 1 of Schedule 2 to the Finance Act 2017 (c. 10)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 69A was inserted into ITEPA by paragraph 1 of Schedule 2 to the Finance Act 2017 (c. 10)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Sections 87A, 94A, 103A, 120A, 121A, 149A, 154A, 160A and 203A were inserted into ITEPA respectively by paragraphs 5, 6, 15, 22, 23, 35, 37, 40 and 48 of Schedule 2 to the Finance Act 2017 (c. 10)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The definition of “specified benefit” was substituted by the Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016, S.I. 2016/1137."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1263/regulation/3",
    "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."
}