{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2014/introduction.json",
  "legislation": "uksi/2014/2689",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 6th October 2014\nLaid before the House of Commons 8th October 2014\nComing into force in accordance with regulation 1\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003 and now exercisable by them:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 684 has been amended by section 145 of the Finance Act 2003 (c. 14); paragraphs 102 and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11); section 94(3) of the Finance Act 2006 (c. 25); paragraphs 2 to 7 of Schedule 58 to the Finance Act 2009 (c. 10) and S.I. 2011/1583 and 2011/1585."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 amended section 684 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2689/introduction",
    "retrieved_at": "2026-10-29T00:00:16.659126+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."
}