{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2014/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2014/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014, and come into force on 1st November 2014, subject to paragraph (2).\n(2) Regulations 3 and 5 to 7 come into force on 6th April 2015.\n(3) Regulation 4 has effect in relation to codes determined for use by an employer in respect of an employee for the tax year 2015-16 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2689/regulation/1",
    "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."
}