{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In Schedule A1 (real time returns)—\n(a) after paragraph 22A insert—\n“22B. If applicable, an indication that comprised within the payment is an amount treated as a payment of PAYE income under regulation 61B (PAYE: benefits in kind) and, if so, the amount of the specified benefit in respect of which tax has been deducted.”;\n(b) in paragraph 26 for “Forms P11D and P9D” substitute “Form P11D”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1927/regulation/14",
    "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."
}