{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In paragraph (2) of regulation 61H (modification of the general rule: cessation of employment but continuing benefit)—\n(a) after the first occurrence of “cash equivalent” in Step 2 insert “, relevant amount or amount foregone”, and\n(b) after each subsequent occurrence of “cash equivalent” in Steps 2 and 4 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/8",
    "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."
}