{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-22",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 212—\n(a) for the heading substitute—\n“Modifications for electronic version of Form P46(Pen)”;\n(b) in paragraph (1), for “the statement required by regulation 55(3)(a) (pensioner’s retirement statement: Form P160)” substitute “Form P46(Pen)”; and\n(c) in paragraph (2)—\n(i) for “retirement statement” substitute “Form P46(Pen)”,\n(ii) in each of sub-paragraphs (i) and (l), omit “if known,”.",
  "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/22",
    "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."
}