{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-23",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-23.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/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 213(3) (how information may be delivered by Inland Revenue), in Table 11, add at the end—\n“\n199(1)\ne-payment notice\nMP(L)(Band 1)\nyes\n206(1)\ne-filing notice\nMP(L)(Band 1)\nyes\n”",
  "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/23",
    "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."
}