{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-51",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-51.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/51",
  "kind": "regulation",
  "number": "51",
  "heading": "Payment by cheque",
  "text": "In the list in regulation 219(2) (payment by cheque), after the entry relating to regulation 72 insert—\n“\nregulation 75A\nnotice and certificate in cases where regulation 67B or 67D returns are not made\n”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 51 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/51",
    "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."
}