{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-15",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Interpretation",
  "text": "In regulation 2(1) (interpretation)—\n(a) for the definition of “large employer” and “large or medium employer” substitute—\n““large employer” has the meaning given in regulation 198A;”, and\n(b) for the definition of “specified date” substitute—\n““specified date” for the purposes of Chapter 3 of Part 10, has the meaning given in regulation 198A;”.",
  "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/15",
    "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."
}