{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2004/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2004/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 81 after paragraph (4) insert—\n“(4A) If condition A or B is met, any direction under paragraph (4) must be made by notice (“the direction notice”) to the employee stating the date the notice was issued.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/851/regulation/5",
    "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."
}