{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-63",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-63.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/63",
  "kind": "regulation",
  "number": "63",
  "heading": "Interpretation and related matters",
  "text": "In regulation 70(3) (quarterly tax periods), in the definition of “L”—\n(a) for “39(1)” substitute “54(1) or, in Northern Ireland, 49(1)”, and\n(b) in sub-paragraph (a), for “that regulation” substitute “those regulations”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 63 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/63",
    "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."
}