{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2014/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2014/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 66 (deductions working sheets)—\n(a) for paragraph (6)(e) substitute—\n“(e) the tax due to be deducted at that date (subject to the overriding limit),\n(ea) the overriding limit, if any, in relation to the payment,\n(eb) the amount of any tax not deducted at that date because of the overriding limit, and”, and\n(b) in paragraph (8)(c) omit “if the employee’s code is a K code,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 66 has been amended by S.I. 2007/1077."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2689/regulation/6",
    "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."
}