{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2004/introduction.json",
  "legislation": "uksi/2004/851",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 19th March 2004\nLaid before the House of Commons 22nd March 2004\nComing into force 12th April 2004\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 684(2) was amended by section 145(1) of the Finance Act 2003 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/851/introduction",
    "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."
}