{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "(1) Regulation 215 (meaning of Form P45 and P46) is amended as follows.\n(2) In the definition of “Parts 2 and 3 of Form P45”—\n(a) at the end of paragraph (a), omit the word “or”,\n(b) at the end of paragraph (b), insert the word “or”, and\n(c) after paragraph (b), insert—\n“(c) the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);”.\n(3) After the definition of “Parts 2 and 3 of Form P45” insert—\n““Form P45ESA” means the form required to be completed in accordance with regulation 184L;”.\n(4) In the definition of “Form P45U” for the words “regulation 159”, substitute the words “regulation 159 or 184L”.",
  "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/6",
    "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."
}