{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 2(1) (interpretation)—\n(a) insert the following definitions in the appropriate places—\n““combined amount” means an amount which includes tax due under these regulations and one or more of the following—\n(a) earnings-related contributions due under the SSC Regulations;\n(b) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005;\n(c) payments of repayments of student loans due under the Student Loan Regulations;”;\n““ITA” means the Income Tax Act 2007;”;\n““Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2000 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000;”;\n(b) omit the definition of “starting rate”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 2(1) of the Income Tax (Pay As You Earn) Regulations 2003 defines “the SSC Regulations” as meaning the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2005/2045, amended by S.I. 2007/672 and 2008/740."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2007 c. 3."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 2000/944, amended by S.I. 2001/971, 2002/2087, 2002/2859, 2004/1175, 2004/2752, 2005/2690 and 2007/1683; there are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.R. (N.I.) 2000 No.121, amended by S.R. (N.I.) 2001 No. 162, 2003 No. 166, 2004 Nos. 444 and 478, 2006 Nos. 28 and 331 and 2007 No. 360; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/782/regulation/3",
    "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."
}