{
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  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2026.json",
  "id": "uksi/2026/610",
  "title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026",
  "short_title": "Income Tax (Pay As You Earn) 2026",
  "long_title": "These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (the “PAYE Regulations”), which make provision for the assessment, charge, collection and recovery of income tax in respect of all pay as you earn (“PAYE”) income.",
  "citation": "S.I. 2026/610",
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      "title": "Income Tax (Earnings and Pensions) Act 2003",
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  "licence": "Open Government Licence v3.0",
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}