{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In the definition of “direction tax” in paragraph (6) of regulation 185 (adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA), for “regulation 72(5)” substitute “regulation 72(5), regulation 72F”.",
  "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/14",
    "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."
}