{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 85 (employers: annual return of other earnings (forms P11D and P9D)—\n(a) in the heading, for “forms P11D and P9D” substitute “form P11D”;\n(b) in paragraph (3) omit “which is not an excluded employment under section 216(1) of ITEPA (lower-paid employment and certain types of company director)”;\n(c) after paragraph (3) insert —\n“(4) But this regulation does not apply in relation to a benefit provided in a tax year which has been treated as a payment of PAYE income under Chapter 3A of the Regulations.”.",
  "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/7",
    "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."
}