{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-12.json",
  "legislation": "uksi/2010/668",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Other revocations",
  "text": "(1) The following are omitted—\n(a) regulation 206A (relevant annual return),\n(b) regulation 208 (e-filing notice and appeals), and\n(c) regulation 210A (penalty: relevant annual return for the tax year ending 5th April 2010).\n(2) In regulation 209 (standards of accuracy and completeness) omit “relevant annual return or” in both places those words occur.\n(3) In regulation 210C (appeals and interest)—\n(a) omit the words “or regulation 205A” in both places they occur,\n(b) in paragraph (1), omit the words “relevant annual return or”,\n(c) in paragraph (2), omit sub paragraph (a), and\n(d) omit paragraph (3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/668/regulation/12",
    "retrieved_at": "2026-10-29T02:49:05.698224+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."
}