{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2020/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2020/regulation-3.json",
  "legislation": "uksi/2020/373",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2020",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In Schedule A1 (real time returns), after paragraph 22D insert—\n“22E. If applicable, an indication that the payment to which the return relates is a payment in respect of an engagement to which Chapter 10, Part 2 of ITEPA applies by virtue of section 61M(1) of that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule A1 was inserted by S.I. 2012/822."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 22D was inserted by S.I. 2016/329."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 61M was inserted by paragraph 9 of Schedule 1 to the Finance Act 2017 (c.10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/373/regulation/3",
    "retrieved_at": "2026-10-28T22:31:34.416429+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."
}