{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2005/regulation-4.json",
  "legislation": "uksi/2005/2691",
  "legislation_title": "The Income Tax (Pay as You Earn) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2005",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 47",
  "text": "(1) Amend regulation 47 as follows.\n(2) For the heading substitute—\n“Procedure in Form P46 Cases: Statement A applies”.\n(3) For paragraph (1) substitute—\n“(1) This regulation applies in the case of an employee who indicates that Statement A applies.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2691/regulation/4",
    "retrieved_at": "2026-10-29T04:52:16.661430+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."
}