{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-1.json",
  "legislation": "uksi/2015/1927",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015",
  "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 2015 and come into force on 14th December 2015.\n(2) Regulations 4 and 5 have effect in relation to relevant payments made in the tax year 2016-17.\n(3) Regulations 7(a), 7(b), 8, 10, 11, 12, 13, and 14(b) have effect in relation to any returns and information provided for the tax year 2016-17 and subsequent tax years.\n(4) Regulations 6, 7(c), 9 and 14(a) have effect in relation to specified benefits provided on or after 6th April 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Relevant payments are defined by regulation 4 of S.I. 2003/2682."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Specified benefit is defined by regulation 61A, inserted by regulation 6 of these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1927/regulation/1",
    "retrieved_at": "2026-10-28T23:30:11.689546+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."
}