{
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  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2004.json",
  "id": "uksi/2004/851",
  "title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2004",
  "short_title": "Income Tax (Pay As You Earn) 2004",
  "long_title": "These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) to provide a right of appeal against directions made under regulations 72 and 81 of those Regulations in relation to an amount of tax that an employer was required to deduct under the PAYE Regulations from a payment to an employee but failed to deduct.",
  "citation": "S.I. 2004/851",
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  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2004/851",
    "retrieved_at": "2026-10-29T05:28:59.242689+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."
}