{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-19",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "For regulation 207(1) (specified information) substitute—\n“(1) In this Chapter, “specified information” means—\n(a) Part 1 of Form P45;\n(b) Part 3 of Form P45;\n(c) Form P46;\n(d) Form P46(Pen);\n(e) the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).”.",
  "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/19",
    "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."
}