{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2007/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2007/regulation-2.json",
  "legislation": "uksi/2007/2296",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2007",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In the Income Tax (Pay As You Earn) Regulations 2003, in regulation 97D(8) (time limits for issue of transfer notices), for “12 months” substitute “three months”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/2682, amended by S.I. 2007/2069; there are other amending instruments, but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2296/regulation/2",
    "retrieved_at": "2026-10-29T03:45:45.028890+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."
}