{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2015/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2015/regulation-5.json",
  "legislation": "uksi/2015/1667",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2015",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 133A (interpretation of Chapter 2A)—\n(a) after “the Act” insert—\n““basic rate”, in relation to the charging of income tax for any tax year, means the rate of income tax determined under section 6(2) of ITA;”, and\n(b) after “the Department” insert—\n““higher rate”, in relation to the charging of income tax for any tax year, means the rate of income tax determined under section 6(2) of ITA;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Chapter 2A, including regulation 133A, was inserted by regulation 3 of S.I. 2006/243."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1667/regulation/5",
    "retrieved_at": "2026-10-28T23:32:30.525253+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."
}