{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2025/regulation-2.json",
  "legislation": "uksi/2025/1144",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2025",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "(1) The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.\n(2) In regulation 2(1) (interpretation), in the definition of “Inland Revenue”, for “any officer of the Board of Inland Revenue” substitute “HMRC”.\n(3) In regulation 198(1) (use of unauthorised method of electronic communication), for “the Board of Inland Revenue or to the Inland Revenue” substitute “HMRC”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/2682, amended by S.I. 2007/1077; there are other amendments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“HMRC” is defined in regulation 2 as meaning “Her Majesty’s Revenue and Customs” and was inserted as a definition by S.I. 2007/1077. “Her Majesty’s Revenue and Customs” is defined in section 4 of the Commissioners for Revenue and Customs Act 2005 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1144/regulation/2",
    "retrieved_at": "2026-10-28T21:10:11.885137+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."
}