{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2018/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2018/regulation-5.json",
  "legislation": "uksi/2018/1327",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2018",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 108 (calculation of tax payable under PSA) in paragraph 2(d)—\n(a) at the end of paragraph (iv) insert “and”, and\n(b) after paragraph (iv) insert—\n“(v) at any Welsh rate applicable for the tax year to which the computation relates;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 2(d)(iv) was inserted into regulation 108 of the principal Regulations by regulation 9(c)(iii) of S.I. 2018/267."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1327/regulation/5",
    "retrieved_at": "2026-10-28T22:50:44.942885+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."
}