{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/782",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 20th March 2008\nLaid before the House of Commons 20th March 2008\nComing into force 6th April 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003 and now vested in them:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1; there have been two relevant amendments to section 684 (i) subsection (1) was amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) so that the power to make regulations became vested in the Commissioners for Revenue and Customs, and (ii) item 4A in the list in subsection (2) was inserted by section 145(1)(b) of the Finance Act 2003 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/782/introduction",
    "retrieved_at": "2026-10-29T03:33:04.897376+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."
}