{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no3-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no3-regulations-2011/introduction.json",
  "legislation": "uksi/2011/1584",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) (No.3) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no3-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 28th June 2011\nLaid before the House of Commons 29th June 2011\nComing into force 20th July 2011\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684 of the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) amended section 684 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. Further relevant amendments to section 684 were made by section 145 of the Finance Act 2003 (c. 14), and by paragraphs 2, 3, 4 and 6 of Schedule 58 to the Finance Act 2009 (c. 10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1584/introduction",
    "retrieved_at": "2026-10-29T02:03:22.481207+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."
}