{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-12.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": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In paragraph (2) of regulation 108 (calculation of tax payable under PSA)—\n(a) substitute for sub-paragraph (d)—\n“(d) the number of those employees respectively chargeable to income tax—\n(i) at only the basic rate for the tax year to which the PSA relates, and\n(ii) at both the basic rate and the higher rate for that tax year;”; and\n(b) in sub-paragraph (e) for “the Inland Revenue” substitute “HMRC”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/782/regulation/12",
    "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."
}