{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2007/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2007/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Income Tax (Pay as You Earn) Regulations 2003",
  "text": "(1) Amend regulation 62 (deductions in respect of notional payments) as follows.\n(2) In paragraph (1) after “notional payment” insert “(including a notional payment arising by virtue of a retrospective tax provision)”.\n(3) In paragraph (2) for “the following regulations” substitute “the provisions listed in paragraph (3)”.\n(4) In paragraph (3)—\n(a) for the opening words substitute “The provisions are—”; and\n(b) in the table, after the entry relating to regulation 37 insert—\n“\nparagraphs (2) and (3) of regulation 37A\nIncome paid after cessation of employment becoming subject to PAYE.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1077/regulation/8",
    "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."
}