{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008/regulation-5.json",
  "legislation": "uksi/2008/2601",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "(1) Regulation 214 (how information must be provided by employees) is amended as follows.\n(2) In paragraph (2), at the end of Table 12 after the reference to regulation 154(3), insert—\n“\n184G(3)\nclaimant’s certificate of full-time education\nForm P187\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2601/regulation/5",
    "retrieved_at": "2026-10-29T03:23:56.250848+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."
}