{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-21",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 211(4) (how information must or may be delivered by employers), in Table 10—\n(a) for the entry relating to regulation 55(3)(a) substitute—\n“\n55(3)(a)\ninformation on retirement\nP46(Pen)\nyes\nyes\n”\n(b) in column 3 of each of the entries relating to regulations 57(2) and 58(3), for “Form P46” substitute “Form P46(Pen)”.",
  "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/21",
    "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."
}