{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-9",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 80 (determination of unpaid tax and appeal against determination)—\n(a) in paragraph (1), for each iteration of “the Inland Revenue” substitute “HMRC”;\n(b) in paragraph (2), for “The Inland Revenue” substitute “HMRC”; and\n(c) insert after paragraph (3)—\n“(3A) A determination under this regulation must not include tax in respect of which a direction under regulation 72F has been made.”.",
  "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/9",
    "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."
}