{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "The Income Tax (Pay As You Earn) Regulations 2003 are amended as provided for in regulations 3 to 14.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/2682 (“the principal Regulations”); relevant amending instruments are 2007/1077, 2007/2969, 2008/2601, 2009/588, 2012/822, 2013/521, 2014/472, 2014/2689, 2015/2 and 2015/1667."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1927/regulation/2",
    "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."
}