{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-12.json",
  "legislation": "uksi/2007/2969",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 55 (PAYE pension income paid by former employer)—\n(a) in each of paragraphs (3), (4) and (5), for “retirement statement” substitute “Form P46(Pen)”;\n(b) in paragraph (3)(b), for “a copy” substitute “a copy of the information”;\n(c) in paragraph (4)—\n(i) in sub-paragraph (b), omit “if known,”,\n(ii) after sub-paragraph (b), insert—\n“(ba) the pensioner’s date of birth,\n(bb) the pensioner’s sex,”,\n(iii) in sub-paragraph (i), for “and the frequency of the payments” substitute “annually”;\n(d) in paragraph (5) omit “delivered to Inland Revenue”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2969/regulation/12",
    "retrieved_at": "2026-10-29T03:42:46.438731+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."
}