{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-9",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Employers",
  "text": "(1) For the heading to regulation 206 (employers and specified employers) substitute “Employers”.\n(2) In regulation 206—\n(a) omit paragraph (1),\n(b) in paragraph (2), for the words before sub-paragraph (a) substitute—\n“(2) For the purposes of this Chapter, the following shall not be regarded as employers—”, and\n(c) in paragraph (4)(d) for “relevant annual return” substitute “specified information”.",
  "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/9",
    "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."
}