{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2009/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2009/regulation-7.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": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Inspection and production of documents, etc",
  "text": "In column 2 of the list of provisions in each of regulations 150(1) (application of other regulations), 174(1) (application of other regulations) and 184B (application of other regulations) for “inspection of employer’s PAYE records” substitute “retention by employer of PAYE records”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/588/regulation/7",
    "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."
}