{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/588",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 10th March 2009\nLaid before the House of Commons 11th March 2009\nComing into force in accordance with regulation 1\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 684 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; section 684 was amended by the Finance Act 2006 (c. 25) sections 94(1) and 94(3), the Commissioners for Revenue and Customs Act 2005 (c. 11) Schedule 4 paragraphs 101, 102 and 117, and the Finance Act 2003 (c. 14) sections 145(1) and 145(2)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 684(1) was amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 so that the power to make regulations became vested in the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/588/introduction",
    "retrieved_at": "2026-10-29T03:15:36.116550+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."
}