{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-40",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-40.json",
  "legislation": "uksi/2012/822",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012",
  "path": "regulation/40",
  "kind": "regulation",
  "number": "40",
  "heading": "Recovery of tax and interest",
  "text": "In regulation 84 (recovery of tax and interest)—\n(a) in paragraph (1)(a) before “76(2)” insert “75A(10),”, and\n(b) in Table 4 in paragraph (3), before “77(6)” insert “75A(10),”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 40 in force at 6.4.2012, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/822/regulation/40",
    "retrieved_at": "2026-10-29T01:36:48.493170+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."
}