{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2007/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2007/regulation-14.json",
  "legislation": "uksi/2007/1077",
  "legislation_title": "The Income Tax (Pay as You Earn) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2007",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of the Income Tax (Pay as You Earn) Regulations 2003",
  "text": "(1) Amend regulation 70 (quarterly tax periods) as follows.\n(2) After paragraph (1) insert—\n“(1A) But this regulation does not apply, so that the tax period remains a month, in respect of amounts of retrospective employment income.”.\n(3) In paragraph (3)—\n(a) in the definition of “P” after “regulation 68” insert “but disregarding any amount payable in respect of retrospective employment income”;\n(b) in the definition of “N” after sub-paragraph (a) insert—\n“(aa) any amount payable under retrospective contributions regulations (see paragraph 1(2) of Schedule 4 to the SSC Regulations) in respect of retrospective earnings (within the meaning of those Regulations);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 70 was amended by regulation 3 of S.I. 2006/777."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "This definition was amended by regulation 3(b)(i) of S.I. 2006/777."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "This definition was amended by regulation 3(b)(iii) of S.I. 2006/777."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1077/regulation/14",
    "retrieved_at": "2026-10-29T03:55:58.620470+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."
}